Question

Record the following transactions in the Sales Book of Ganesh & Co. of Jaipur (Rajasthan), who deal in Furniture. Assume CGST @ 6% and SGST @ 6% :-

2017
June 4	Sold to Gupta Furniture House, Agra (U.P.) :-
	120 Chairs @ ₹ 2,500 per Chair
	25 Tables @ ₹ 8,000 per Table
	Less: 5%
8	Sold to Raja Furniture House, Ahmedabad (Gujarat) :-
	8 Almirahs @ ₹ 15,000 each
	9 Steel Cabinets @ ₹ 20,000 each
	Less: Trade discount of 10%
12	Sold old Computer for ₹ 1,500 to Mohan & Co. on Credit.
20	Sold 4 Sofa sets @ ₹ 25,000 each to Varun & Co. for cash
25	Sold to New Furniture House, Jaipur:-
	5 Sofa sets @ ₹ 20,000 each
	10 Tables @ ₹ 8,000 each
28	Purchased from Ram Lal & Co. Jaipur on credit :-
	50 chairs @ ₹ 2,000 each

Answer 1

Sales Book of Ganesh & Co. of Jaipur, (Rajasthan)
Date	Particulars	Invoice No.	L.F.	Details (₹)	Sale (₹)	Output CGST (₹)	Output SGST (₹)	Output IGST (₹)	Total Amount (₹)
2017
June 04	Gupta Furniture House, Agra (U.P.)
	120 Chairs @ Rs 2,500 per Chair			3,00,000
	25 Tables @ Rs 8,000 per Table			2,00,000
				5,00,000
	Less: 5% Trade Discount			25,000
				4,75,000
	Add: 12% IGST			57,000
				5,32,000	4,75,000	–	–	57,000	5,32,000
June 08	Raja Furniture House, Ahemadabad (Gujarat)
	8 Almirahs @ Rs 15,000 each			1,20,000
	9 Steel Cabinets @ Rs20,000 each			1,80,000
				3,00,000
	Less: 10% Trade Discount			30,000
				2,70,000
	Add: 12% IGST			32,400
				3,02,400	2,70,000	–	–	32,400	3,02,400
June 25	New Furniture House, Jaipur
	5 Sofa Sets @ Rs 20,000 each			1,00,000
	10 Tables @ Rs 8,000 each			80,000
				1,80,000
	Add: 6% CGST			10,800
	6% SGST			10,800
				2,01,600	1,80,000	10,800	10,800	–	2,01,600
June 30					9,25,000	10,800	10,800	89,400	10,36,000

Note: In Sales Book, we record only the credit sale of goods, so transaction dated June 12 (being Computer sold on credit) and June 20 (being Sofa Sets sold for cash) will not be recorded.