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2018 | |||
Jan 1 | Sold on credit to Grover & Co., Kanpur: | ||
10 Crompton Water Coolers @ ₹6,000 each | |||
5 Pedestal Fans @ ₹2,000 each | |||
Trade Discount 10%, charged IGST @ 12% | |||
Jan 5 | Purchased on credit from Ram & Bros., Delhi: | ||
25 Videocon Washing Machines @ ₹7,000 each | |||
10 Wall Fans @ ₹1,500 each | |||
Trade Discount 25%, plus CGST and SGST @ 6% each | |||
Jan 10 | Purchased for cash from Raja & Co., Delhi: | ||
10 Electric Kettles @ ₹750 | |||
Plus CGST and SGST @ 6% each | |||
Jan 15 | Sold to Mahesh Bros., Chandigarh: | ||
5 Crompton Water Coolers @ ₹7,000 each | |||
2 Pedestal Fans @ ₹2,500 each | |||
Charged IGST @ 12% | |||
Jan 18 | Returned to Ram & Bros.: | ||
2 Videocon Washing Machines being defective | |||
Jan 20 | Purchased from Sethi & Co., Delhi: | ||
20 Toasters @ ₹800 | |||
They charged CGST and SGST @ 6% each | |||
Jan 27 |
Mahesh Bros. returned one Crompton Water Cooler, it being defective |
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Sales Book
|
|||||||||
Date
|
Particulars
|
Bill No.
|
L.F.
|
Details
|
Value
|
Output
CGST
|
Output SGST
|
Output
IGST
|
Total
|
Jan 01
|
Grover & Co., Kanpur |
|
|
|
|
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|||
|
10 Crompton Water Coolers @ Rs 6,000 each |
60,000
|
|
|
|
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|||
|
5 Pedastal Fans @ Rs 2,000 each |
10,000
|
|
|
|
|
|||
|
70,000
|
|
|
|
|
||||
|
Less: 10% T.D. |
7,000
|
|
|
|
|
|||
|
63,000
|
|
|
|
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||||
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Add: IGST @ 12% |
7,560
|
|
|
|
|
|||
|
70,560
|
63,000
|
|
–
|
7,560
|
70,560
|
|||
Jan 51
|
Mahesh Bros., Chandigarh |
|
|
|
|
|
|
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|
5 Crompton Water Coolers @ Rs 7,000 each |
35,000
|
|
|
|
|
|
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2 Pedastal Fans @ Rs 2,500 each |
5,000
|
|
|
|
|
|
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|
40,000
|
|
|
|
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Add: IGST @ 12% |
4,800
|
|
|
|
|
|
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|
44,800
|
40,000
|
–
|
–
|
4,800
|
44,800
|
|||
1,03,000
|
–
|
–
|
12,360
|
1,15,360
|
|||||
Purchases Book
|
|||||||||
Date
|
Particulars
|
Invoice No.
|
L.F.
|
Details
|
Cost
|
Input
CGST
|
Input SGST
|
Input
IGST
|
Total
|
Jan 05
|
Ram & Bros., Delhi |
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|
|
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25 Videocon Washing Machines @ Rs 7,000 each |
1,75,000
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10 Wall Fans @ Rs 1,500 each |
15,000
|
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1,90,000
|
|
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Less: 25% T.D. |
47,500
|
|
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1,42,500
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Add: CGST @ 6% |
8,550
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Add: SGST @ 6% |
8,550
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|||
1,59,600
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1,42,500
|
8,550
|
8,550
|
–
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1,59,600
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||||
|
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Jan 20
|
Sethi& Co., Delhi |
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20 Toasters @ Rs 800 each |
16,000
|
|
|
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|
|
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Add: CGST @ 6% |
960
|
|
|
|
|
|
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Add: SGST @ 6% |
960
|
|
|
|
|
|
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|
17,920
|
16,000
|
960
|
960
|
–
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17,920
|
|||
1,66,000
|
9,510
|
9,510
|
–
|
1,77,520
|
|||||
Purchases Return Book
|
|||||||||
Date
|
Particulars
|
Debit Note No.
|
L.F.
|
Details
|
Cost
|
Input
CGST
|
Input SGST
|
Input
IGST
|
Total
|
Jan 18
|
Ram & Bros., Delhi |
|
|
|
|
|
|
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2 Videocon Washing Machines @ Rs 7,000 each |
14,000
|
|
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Less: 25% T.D. |
3,500
|
|
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|
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10,500
|
|
|
|
|
|
|||
Add: CGST @ 6% |
630
|
|
|
|
|
|
|||
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Add: SGST @ 6% |
630
|
|
|
|
|
|
||
11,760
|
10,500
|
630
|
630
|
–
|
11,760
|
||||
10,500
|
630
|
630
|
–
|
11,760
|
|||||
Sales Return Book
|
|||||||||
Date
|
Particulars
|
Credit Note No.
|
L.F.
|
Details
|
Value
|
Output
CGST
|
Output SGST
|
Output
IGST
|
Total
|
Jan 27
|
Mahesh Bros., Chandigarh |
|
|
|
|
|
|
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1 Crompton Water Coolers @ Rs 7,000 each |
7,000
|
|
|
|
|
|
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Add: IGST @ 12% each |
840
|
|
|
|
|
|
||
7,840
|
7,000
|
–
|
–
|
840
|
7,840
|
||||
|
|
|
|
|
|
|
|||
1,500
|
30
|
30
|
120
|
1,680
|
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