2018 | |
Jan. 1 | Bought from M/s. Uma Datt, Mumbai, on credit: |
1,000 Ragisters @ ₹ 80 each | |
50 Reams Paper @ ₹ 250 per ream | |
Less: Trade Discount 25% | |
Add: IGST @ 5% | |
Jan. 2 | Sold to Shri Dayal, Bengaluru: |
250 Registers @ ₹ 85 each | |
5 Reams paper @ ₹ 300 per ream | |
Charged CGST and SGST @ 2.5% each | |
Jan. 8 | Bought from BILT, Delhi: |
100 Reams Ruled Paper @ ₹ 600 per ream | |
Less: Trade Discount 15% | |
Plus IGST @ 5% | |
Jan. 12 | Sold to Gupta Bros., Delhi: |
250 Registers @ ₹ 85 each | |
50 Reams Ruled Paper @ 700 per ream | |
Less: Trade Discount 5%, charged IGST @ 5% | |
Jan. 18 | Sold to Ram Saran Das: |
20 copies Double Entry Book Keeping @ ₹ 85 each | |
Jan. 25 | Bought from Hari Ram, Delhi: |
1,000 pens @ ₹ 10 each | |
Less: Trade Discount 15% | |
Plus IGST @ 5% | |
Jan. 31 | Sold to Rishi Kumar, Bengaluru: |
300 Registers @ ₹ 90 each | |
50 Reams Ruled Paper @ ₹ 700 per ream | |
20 Reams Paper @ ₹ 300 per ream | |
Trade Discount 10%, charged CGST and SGST @ 2.5% each |
Purchases Book of Rahul, Bengaluru
|
|||||||
Date
|
Particulars
|
Invoice No.
|
L.F.
|
Details
|
Cost
|
Input
IGST
|
Total
|
2018 | |||||||
Jan. 01
|
M/s Uma Dutt, Mumbai |
|
|
|
|
||
1,000 Registers @ Rs. 80 each |
80,000
|
|
|
|
|||
|
50 Reams Paper@ Rs. 250per ream |
12,500
|
|
|
|
||
|
92,500
|
|
|
|
|||
|
Less: 10% T.D. |
23,125
|
|
|
|
||
|
69,375
|
|
|
|
|||
|
Add: IGST @ 5% |
3,469
|
|
|
|
||
|
|
|
|
||||
72,844
|
69,375
|
3,469
|
72,844
|
||||
|
|
|
|
|
|||
Jan. 08
|
BILT, Delhi |
|
|
|
|
||
|
100 Reams Ruled Paper @ Rs. 600 per ream |
60,000
|
|
|
|
||
|
Less: 15% T.D. |
9,000
|
|
|
|
||
|
51,000
|
|
|
|
|||
|
Add: IGST @ 5% |
2,550
|
|
|
|
||
|
|
|
|
||||
|
53,550
|
51,000
|
2,550
|
53,550
|
|||
Jan. 25
|
Hari Ram, Delhi |
|
|
|
|
||
|
1,000 Pens @ Rs. 10 each |
10,000
|
|
|
|
||
|
Less: 15% T.D. |
1,500
|
|
|
|
||
|
8,500
|
|
|
|
|||
|
Add: IGST @ 5% |
425
|
|
|
|
||
|
8,925
|
8,500
|
425
|
8,925
|
|||
Jan. 31 |
1,28,875
|
6,444
|
1,35,319
|
||||
|
|
|
Sales Book of Rahul, Bengaluru |
||||||||||
Date |
Particulars |
Invoice No. |
L.F. |
Details |
Sales Value (Rs) |
Output IGST (Rs) |
Output CGST (Rs) |
Output SGST (Rs) |
Total (Rs) |
|
2018 |
|
|
|
|
||||||
Jan. 02 |
Shri Dayal, Bengalur |
|
|
|
||||||
|
250 Registers @ Rs. 85 each |
|
21,250 |
|
||||||
|
5 Reams Paper @ Rs. 300 per ream |
|
1,500 |
|
||||||
|
|
|
22,750 |
|
||||||
|
Add: 2.5% CGST |
|
569 |
|
||||||
|
|
|
23,888 |
22,750 |
- | 569 | 569 | 23,888 | ||
Jan. 12 |
M/s.Gupta Bros., Delhi |
|
||||||||
|
250 Registers @ Rs. 85 each |
|
21,250 |
|
||||||
|
50 Reams Ruled Paper @ Rs. 700 per ream |
|
35,000 |
|
||||||
|
|
|
56,250 |
|
||||||
|
Less: 5% Trade Discount |
|
(2,812) |
|
||||||
|
|
|
53,438 |
|
||||||
Add: 5% IGST | 2,672 | |||||||||
56,110 | 53,438 | 2,672 | - | - | 56,110 | |||||
Jan. 18 |
Ram Saran Das |
|
|
|
||||||
|
20 copies Double Entry Book Keeping @ Rs. 85 each |
|
1,700 |
|
||||||
|
1,700 |
- | - | - | 1,700 | |||||
Jan. 31 |
Rishi Kumar, Bengaluru |
|
|
|
||||||
300 Registers @ Rs. 90 each | 27,000 | |||||||||
50 Reams Ruled Paper @ Rs. 700 per ream | 35,000 | |||||||||
20 Reams Paper @ Rs. 300 per ream | 6,000 | |||||||||
68,000 | ||||||||||
Less: 10% Trade Discount | 6,800 | |||||||||
61,200 | ||||||||||
Add: 2.5% CGST | 1,530 | |||||||||
2.5% SGST | 1,530 | |||||||||
|
|
|
64,260 |
61,200 |
- | 1,530 | 1,530 | 64,260 | ||
Jan. 31 |
|
|
|
|
1,39,088 |
2,672 | 2,099 | 2,099 | 1,45,958 | |
|
|
|
|
|
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