Question

With Goods and Services Tax (GST)
Prepare Simple Cash book of Sri Gopal of Amritsar from the following transactions:​

2018			₹
April 1	Sri Gopal commenced business introducing cash ₹ 60,000 and ₹ 1,50,000 by taking a loan from the Allahabad Bank.
April 4	Purchased following assets for business: Computer ₹ 16,000; Furniture ₹ 18,500 and Machinery ₹ 32,000 plus CGST and SGST @ 6% each, paid by cheque
April 6	Purchased goods of ₹ 40,000 plus CGST and SGST @ 6% each from Bhushan, Amritsar, half of the value paid in cash.
April 8	Paid wages for installation of Machinery		4,000
April 12	Computer repair charges ₹ 1,900 paid along with CGST and SGST @ 6% each
April 15	Paid wages		15,000
	Purchased Postage Stamps		150
	Paid for stationery of ₹ 2,700 along with CGST and SGST @ 6% each
April 19	Sold for cash half the goods purchased from Bhushan to Anil Krishna at a profit of25% and allowed him Trade Discount of 5%. Charged CGST and SGST @ 6% each
April 24	Payment to carpenter for repairs to private property		350
April 26	Paid for medical expenses of Smt. Gopal		1,800
April 30	Paid for shop rent ₹ 2,000 along with CGST and SGST @ 6% each.

Answer 1

Cash Book
Dr.									Cr.
Date		Particulars	L.F.	Cash (₹)	Date	Particulars	L.F.	Cash (₹)
2018					2018
Apr 01		Capital A/c		60,000	Apr 06	Purchases A/c		20,000
Apr 19		Sales A/c		23,750	Apr 06	Input CGST A/c		1,200
Apr 19		Output CGST A/c		1,425	Apr 06	Input SGST A/c		1,200
Apr 19		Output SGST A/c		1,425	Apr 08	Machinery A/c		4,000
					Apr 12	Repairs A/c		1,900
					Apr 12	Input CGST A/c		114
					Apr 12	Input SGST A/c		114
					Apr 15	Wages A/c		15,000
					Apr 15	Postage A/c		150
					Apr 15	Stationery A/c		2,700
					Apr 15	Input CGST A/c		162
					Apr 15	Input SGST A/c		162
					Apr 24	Drawings A/c		350
					Apr 26	Drawings A/c		1,800
					Apr 30	Rent A/c		2,000
					Apr 30	Input CGST A/c		120
					Apr 30	Input SGST A/c		120
					Apr 30	Balance c/d		35,508
				86,600				86,600