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