Question

Record following transactions in the Purchases Return Book of Kamla Stores for June 2017:

2018
June 6	Returned goods to Ramesh Brothers, Delhi purchased for ₹ 5,000 plus CGST and SGST @ 6% each
June 8	Returned goods to Sohan Brothers, Meerut purchased for ₹ 10,000 plus IGST @ 12%
June 17	Returned goods to Mahesh Brothers of ₹ 2,000 plus CGST and SGST @ 6% each

Answer 1

Books of Kamla Stores Purchases Return Book
Date	Particulars		Debit Note No	L.F.	Details (Rs)	Cost (Rs.)	Input CGST (Rs.)	Input SGST (Rs.)	Input IGST (Rs.)	Total (Rs.)
2018
April 06	Ramesh Brothers, Delhi				5,000
	Add: 6% CGST				300
	6% SGST				300
					5,600	5,000	300	300	-	5,600
April 08	Sohan Brothers, Meerut				10,000
	Add: 12% IGST				1,200
					11,200	10,000	-	-	1,200	11,200
April 17	Mahesh Brothers				2,000
	Add: 6% CGST				120
	6% SGST				120
					2,240	2,000	120	120	-	2,240
April 30						17,000	420	420	1,200	19,040