Question

Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:

2018
May 1		Bought from M/s. Chunni Lal Mam Raj, Delhi:
		100 bags of ITC Wheat Atta @ ₹530 per bag
		50 bags of Rice Basmati @ ₹500 per bag
		Less: Trade Discount @ 10%
		CGST and SGST @ 6% each was payable on the purchases
May 3		Bought from M/s. Kanodia Oil Mills, Delhi:
		40 tins Oil @ ₹1,500 per tin
		20 tins Banaspati Oil @ ₹900 per tin
		Less: Trade Discount @ 5%
		CGST and SGST @ 6% each was payable on the purchases
May 4		Purchased from M/s. Gupta Bros., Hapur:
		25 bags gram @ ₹480 per bag
		40 bags oats @ ₹25 per bag
		Less: Trade Discount @ 5%
		IGST @ 12% was payable on the purchases

Answer 1

Purchases Book
Date	Particulars	Invoice No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Total
May 01	M/s Chunni Lal Mam Raj, Delhi
	100 bags of ITC Wheat Atta @ Rs 530 per bag			53,000
	50 bags of Rice Basmati @ Rs 500 per bag			25,000
				78,000
	Less: 10% T.D.			7,800
				70,200
	Add: CGST @ 6%			4,212
	Add: SGST @ 6%			4,212
				78,624	70,200	4,212	4,212	–	78,624
May 03	M/s Kanodia Oil Mills, Delhi
	40 tins Oil @ Rs 1,500 per tin			60,000
	20 tins Banaspati Oil @ Rs 900 per tin			18,000
				78,000
	Less: 5% T.D.			3,900
				74,100
	Add: CGST @ 6%			4,446
	Add: SGST @ 6%			4,446
				82,992	74,100	4,446	4,446	–	82,992
May 03	M/s Gupta Bros., Hapur
	25 bags gram @ Rs 480 per bag			12,000
	40 bags Oats @ Rs 25 per bag			1,000
				13,000
	Less: 5% T.D.			650
				12,350
	Add: IGST @ 12%			1,482
				13,832	12,350	–	–	1,482	13,832
					1,56,650	8,658	8,658	1,482	1,75,448