2018 | |
April 1 | Purchased from Ram Prasad, Chennai: |
100 metres Silk @ ₹ 400 per metre | |
175 metres Velvet @ ₹ 150 per metre | |
Plus IGST @ 12% | |
April 10 | Sold to Rati Ram, Ahmedabad: |
60 metres Silk @ ₹ 500 per metre | |
10 metres Velvet @ ₹ 200 per metre | |
Charged IGST @ 12% | |
April 12 | Sold to Ramaswami, Kochi |
10 metres Silk @ ₹ 550 per metre | |
10 metres Velvet @ ₹ 200 per metre | |
Charged CGST and SGST @ 6% each | |
April 18 | Roop Narain & Sons Kochi purchased from us: |
10 metres Silk @ ₹ 550 per metre | |
5 metres Velvet @ ₹ 200 per metre | |
Allowed Trade Discount 10%, charged CGST and SGST @ 6% each | |
April 22 | Purchased from Man Mohan Lal, Varanasi: |
Shirting Cloth ₹ 10,000 | |
Sarees ₹ 60,000 | |
Received Trade Discount 10%, plus IGST @ 12% | |
April 23 | Sold to Brij Mohan & Bros., Mathura: |
Shirting Cloth ₹ 7,000 | |
Sarees ₹ 25,000 | |
Charged IGST @ 12% |
Purchases Book |
||||||||||
Date |
Particulars |
Invoice No. |
L.F. |
Details (₹) |
Cost (₹) |
Input CGST (₹) |
Input SGST (₹) |
Input IGST (₹) |
Total (₹) |
|
2018 |
|
|
|
|
||||||
April 01 |
Ram Prasad, Chennai |
|
|
|
||||||
|
100 metres Silk @ Rs 400 per metre |
|
40,000 |
|
||||||
|
75 metres Velvet @ Rs 150 per metre |
|
11,250 |
|
||||||
|
|
|
51,250 |
|
||||||
Add: 12% IGST | 6,150 | |||||||||
|
|
|
57,400 |
51,250 |
- | - | 6,150 | 57,400 | ||
April 22 |
Man Mohan Lal, Varanasi |
|
|
|
||||||
|
Shirting Cloth |
|
10,000 |
|
||||||
Saris | 60,000 | |||||||||
|
|
|
70,000 |
|
||||||
Less: 10% Trade Discount | 7,000 | |||||||||
63,000 | ||||||||||
Add: 12% IGST | 7,560 | |||||||||
70,560 | 63,000 | - | - | 7,560 | 70,560 | |||||
April 30 |
|
|
1,14,250 |
- | - | 13,710 | 1,27,960 | |||
|
|
|
|
|
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Sales Book |
||||||||||
Date |
Particulars |
Invoice No. |
L.F. |
Details (₹) |
Amount (₹) |
Output CGST (₹) |
Output SGST (₹) |
Output IGST (₹) |
Total (₹) |
|
2018 |
|
|
|
|
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April 10 |
Rati Ram, Ahmedabad |
|
|
|
||||||
|
60 metres Silk @ Rs 500 per metre |
|
30,000 |
|
||||||
|
10 metres Velvet @ Rs 200 per metre |
|
2,000 |
|
||||||
|
|
|
32,000 |
|
||||||
Add: 12% IGST | 3,840 | |||||||||
35,840 | 32,000 | - | - | 3,840 | 35,840 | |||||
April 12 |
Ramaswami, Kochi |
|
|
|
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10 metres Silk @ Rs 550 per metre |
5,500 | |||||||||
|
10 metres Velvet @ Rs 200 per metre |
|
2,000 |
|
||||||
|
|
|
7,500 |
|
||||||
Add: 6% CGST | 450 | |||||||||
6% SGST | 450 | |||||||||
8,400 | 7,500 | 450 | 450 | - | 8,400 | |||||
April 18 |
Roop Narain & Sons, Kochi |
|
|
|
||||||
10 metres Silk @ Rs 550 per metre |
5,500 | |||||||||
|
5 metres Velvet @ Rs 200 per metre |
|
1,000 |
|
||||||
|
|
|
6,500 |
|
||||||
Less: 10% Tade Discount | 650 | |||||||||
5,850 | ||||||||||
Add: 6% CGST | 351 | |||||||||
6% SGST | 351 | |||||||||
6,552 | 5,850 | 351 | 351 | - | 6,552 | |||||
April 23 | Brij Mohan & Bros, Mathura | |||||||||
Shirting Cloth | 7,000 | |||||||||
|
Saris |
|
25,000 |
|
||||||
|
32,000 | |||||||||
Add: 12% IGST | 3,840 | |||||||||
|
|
|
35,840 |
32,000 |
- | - | 3,840 | 35,840 | ||
April 30 |
|
|
77,350 |
801 | 801 | 7,680 | 86,632 | |||
|
|
|
|
|
Purchases Account
|
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Dr. |
Cr.
|
|||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
|
2018
|
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April 30
|
Sundries of Purchases | |||||||
|
as per Purchases Book | |||||||
|
for the month of April |
1,14,250
|
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|
|
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|
Ramprasad , Chennai
|
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Dr. |
Cr.
|
||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
2018
|
|||||||
April 01 | Purchases | 51,250 | |||||
April 01 | Input IGST | 6,150 | |||||
|
Man Mohan Lal, Varanasi
|
|||||||
Dr. |
Cr.
|
||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
|
2018
|
||||||
April 22
|
Purchases |
63,000
|
|||||
April 22
|
Input IGST |
7,560
|
|||||
Rati Ram, Ahmedabad
|
||||||||
Dr. |
Cr.
|
|||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
|
2018
|
|
|
|
|||||
April 10 | Sales | 32,000 | ||||||
April 10 | Output IGST | 3,840 | ||||||
Ramaswami, Kochi
|
|||||||
Dr. |
Cr.
|
||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
2018
|
|||||||
April 12
|
Sales |
7,500
|
|||||
April 12 | Output CGST | 450 | |||||
April 12 | Output SGST | 450 | |||||
|
Roop Narain & Sons, Kochi
|
|||||||
Dr. |
Cr.
|
||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
2018
|
|
||||||
April 18 | Sales | 5,850 | |||||
April 18 | Output CGST | 351 | |||||
April 18 | Output SGST | 351 | |||||
Brijmohan & Brothers, Mathura
|
|||||||
Dr. |
Cr.
|
||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
2018
|
|
||||||
April 23 | Sales | 32,000 | |||||
April 23 | Output IGST | 3,840 | |||||
Sales Account |
|||||||
Date |
Particulars |
J.F. |
Amount (₹) |
Date |
Particulars |
J.F. |
Amount (₹) |
|
|
|
|
2018 |
|
|
|
|
|
|
|
April 30 |
Sundries as per the Sales Book for the month of April |
|
77,350 |
|
|
|
|
|
|
|
|
Input IGST Account |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (₹) |
Date |
Particulars |
J.F. |
Amount (₹) |
|
2018 |
|
|
|
|||||
April 01 |
Ram Prasad, Chennai |
|
6,150 |
|||||
April 22 | Man Mohan Lal, Varanasi | 7,560 | ||||||
|
|
|
|
Output IGST Account
|
|||||||
Dr. |
Cr.
|
||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
2018 | |||||||
April 10 | Rati Ram, Ahmeabad | 3,840 | |||||
April 10 | Brijmohan & Bros., Mathura | 3,840 | |||||
Output CGST Account
|
|||||||
Dr. |
Cr.
|
||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
2018
|
|||||||
April 12 | Ramaswami, Kochi | 450 | |||||
April 18 | Roopnarain & Sons, Kochi | 351 | |||||
|
Output SGST Account
|
|||||||
Dr. |
Cr.
|
||||||
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
Date
|
Particulars
|
J.F.
|
Amount (₹)
|
|
2018
|
||||||
April 12 | Ramaswami, Kochi | 450 | |||||
April 18 | Roopnarain & Sons, Kochi | 351 | |||||