Question

The following purchases were made by M/s. B.K Gupta, Kolkata, during the month of April, 2018. Prepare Purchases Book and post them in the Ledger Accounts:

2018
April 8	Purchased on credit from Subodh Brothers, Delhi: 5 chests of tea @ ₹ 7,000 per chest at a Trade Discount of 10% plus IGST @ 12% and packing and other charges ₹ 500.
April 12	Purchased in cash 20 boxes of tea @ ₹ 500 per box at a Trade Discount of 10% plus CGST and SGST @ 6% each.
April 18	Purchased on credit 3 show cases @ ₹ 7,500 per case from Raj Furnishing House at a Trade Discount of 10% plus CGST and SGST @ 6% each.
April 20	Purchased on credit 15 boxes of tea @ ₹ 600 per box at a Trade Discount of 10% from Siliguri Tea Agency, Siliguri, West Bengal plus CGST and SGST @ 6% each and packing and other charges ₹ 50.
April 25	Purchased 5 kgs of Special Green Tea on credit from Darjeeling Tea House, Darjeeling, West Bengal @ ₹ 500 per kg at a Trade Discount of 10% plus CGST and SGST @ 6% each for household consumption of proprietor.

Answer 1

Books of M/s. B. K. Gupta, Kolkata Purchases Books
Date	Particulars	L.F.	Details (₹)	Cost (₹)	Input IGST (₹)	Input CGST (₹)	Input SGST (₹)	Packing and Other Charges (₹)	Total (₹)
2018
April 08	Subodh BrotheRs, Delhi
	5 chests of tea @ Rs 7,000 per chest		35,000
	Less: 10% Trade Discount		(3,500)
			31,500
	Add: 12% IGST		3,780
	Add: Packing and Other Charges		500
			35,780	31,500	3,780	-	-	500	35,780
April 20	Siliguri Tea Agency, Siliguri
	15 Boxes Tea @ Rs 600 per Box		9,000
	Less: 10% Trade Discount		(900)
			8,100
	Add: 6% SGST		486
	Add: 6% CGST		486
	Add: Packing and Other Charges		00050
			9,122	8,100	-	486	486	50	9,122
April 30				39,600	3,780	486	486	550	44,902

Purchases Account
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
2018
April 30	Sundries of Purchases
	as per Purchases Book
	for the month of April		39,600

Packing and Other Charges Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
April 08	Subodh BrotheRs		500
April 20	Siliguri Tea Agency		50

Subodh Brothers
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				April 08	Purchases		31,500
				April 08	Input IGST		3,780
				April 08	Freight and Other Charges		500

Siliguri Tea Agency
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
				2018
				April 20		Purchases		8,100
				April 20		Input CGST		486
				April 20		Input SGST		486
				April 20		Freight and Other Charges		50

Input IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
April 08	Subodh Brothers		3,780

Input CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
April 20	Siliguri Tea Agency		486

Input SGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
April 20	Siliguri Tea Agency		486