Question

Record the following transactions in the Sales Book of M/s Ajanta Electronics, Ranchi (Jharkhand) assuming CGST @ 9% and SGST @ 9%:

2018
March 1	Sold to Vandna Electronics, Kolkata (West Bengal) Vide Invoice No. 1255 :
	50 Musical Alarm Clocks @ ₹ 800 each
	40 Wall Clocks @ ₹ 500 each
	Trade Discount 20%
10	Sold to Mohan Watch Company, Patna (Bihar) Vide Invoice No. 1256 :
	25 Deluxe Wall Clocks @ ₹ 800 each
	Trade Discount 10%
15	Sold to Superior Watch Company, Ranchi Vide Invoice No. 1257 :
	75 Deluxe Wall Clocks @ ₹ 800 each
	40 Super Deluxe Wall Clocks @ ₹ 1,000 each
	Trade Discount 15%
20	Sold to Modern Electronics, Ranchi Vide Cash Memo No. 5234 :
	100% Musical Alarm Clocks @ ₹ 800 each
	Trade Discount 20%

Answer 1

Sales Book of M/s Ajanta Electronics, Ranchi (Jharkhand)
Date	Particulars	Invoice No.	LF	Details (₹)	Sale (₹)	Output CGST (₹)	Output SGST (₹)	Output IGST (₹)	Total
2018
Mar. 01	Vandna Electronics, Kolkata	1255
	50 Musical Alarm Clocks @ Rs 800 each			40,000
	40 Wall Clocks @ Rs 500 each			20,000
				60,000
	Less: 20% Trade Discount			12,000
				48,000
	Add: 18% IGST			8,640
				56,640	48,000	-	-	8,640	56,640
Mar. 10	Mohan Watch Company, Patna (Bihar)	1256
	25 Deluxe Wall Clocks @ Rs 800 each			20,000
	Less: 10% Trade Discount			2,000
				18,000
	Add: 18% IGST			3,240
				21,240	18,000	-	-	3,240	21,240
Mar. 15	Superior Watch Company, Ranchi	1257
	75 Deluxe Wall Clocks @ Rs 800 each			60,000
	40 Super Deluxe Wall Clocks @ Rs 1,000 each			40,000
				1,00,000
	Less: 20% Trade Discount			15,000
				85,000
	Add: 9% CGST			7,650
	9% SGST			7,650
				1,00,300	85,000	7,650	7,650	-	1,00,300
					1,51,000	7,650	7,650	11,880	1,78,180

Note: In Sales Book, we record only the credit sale of goods, so transaction dated March 20 (being sale of electronics for cash) will not be recorded.