Question

Write up Purchases and Sales Books from the following transactions of Kalyan Silks, Kochi, Kerala given for April, 2019 and post the totals in the Ledger.

2019
April 1	Purchased from Ram Prasad, Chennai:
	100 metres Silk @ ₹ 400 per metre
	75 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%

Answer 1

Purchases Book
Date	Particulars		Invoice No.	L.F.	Details (₹)	Cost (₹)	Input CGST (₹)	Input SGST (₹)	Input IGST (₹)	Total (₹)
2019
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

Sales Book
Date	Particulars		Invoice No.	L.F.	Details (₹)	Amount (₹)	Output CGST (₹)	Output SGST (₹)	Output IGST (₹)	Total (₹)
2019
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
	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
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
2019
April 30	Sundries of Purchases
	as per Purchases Book
	for the month of April		1,14,250

Ramprasad , Chennai
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				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 (₹)
				2019
				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 (₹)
2019
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 (₹)
2019
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 (₹)
2019
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 (₹)
2019
April 23	Sales		32,000
April 23	Output IGST		3,840

Sales Account
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				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 (₹)
				2019
				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 (₹)
				2019
				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 (₹)
				2019
				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 (₹)
				2019
				April 12	Ramaswami, Kochi		450
				April 18	Roopnarain & Sons, Kochi		351