Write up Return Outward Book of Malthotra & Co., Bhiwani (Haryana) from the following transactions assuming CGST @ 6% and SGST @ 6% : -

2017

August 4 Returned to Saraswati House, Bhiwani 25 Chairs @ ₹ 1,800 per Chair, being not of specified quality.

Trade Discount 10%

12 Sent back one Dining Table to Navneet Enterprise, Karnal (Haryana) for not being polished @ ₹ 10,000 and 20 Chairs @ ₹ 2,000 each.

20 Returned to Yadav & Co., Patiala (Punjab), being not according to sample :-

20 Chairs @ ₹ 1,500 each.

2 Dressing Tables @ ₹ 7,500 each.

28 Allowance claimed from Navneet Enterprise, Ludhiana (Punjab) on account of mistake in the invoice ₹ 5,000.

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Solution

Purchases Return Book of Malhotra & Co., Bhiwani (Haryana)

Date Particulars Debit
Note
No. L.F. Details (₹) Purchase Return (₹) Input CGST
(₹) Input SGST
(₹) Input IGST
(₹) Total Amount
(₹)

2017

Aug. 04 Saraswati House, Bhiwani

25 Chairs @ Rs 1,800 per Chair
45,000

Less: 10% Trade Discount
4,500

40,500

Add: 6% CGST 2,430

6% SGST 2,430

45,360 40,500 2,430 2,430 - 45,360

Aug. 12 Navneet Enterprise, Karnal (Haryana)

1 Dining Table @ Rs10,000
10,000

20 Chairs @ Rs 2,000 each
40,000

50,000

Add: 6% CGST 3,000

6% SGST 3,000

56,000 50,000 3,000 3,000 - 56,000

Aug. 20 Yadav & Co., Patiyala (Punjab)

20 Chairs @ 1,500 each
30,000

2 Dressing Tables @ 7,500 each
15,000

45,000

Add: 12% IGST 5,400

50,400 45,000 - - 5,400 50,400

Aug. 28 Navneet Enterprise, Ludhiyana (Punjab)

Mistake in the Invoice 5,000

Add: 12% IGST
600

5,600 5,000 - - 600 5,600

Aug. 31 1,40,500 5,430 5,430 6,000 1,57,360

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Similar questions

2017
Nov. 7	Returned to Sachdeva Furniture Store, Ahmedabad (Gujarat) :
	5 Chairs @ ₹ 2,000 each
	1 Table for ₹ 15,000
	Less: 10% Trade Discount
22	Returned 8 Chairs to India Furniture House, Jodhpur (Rajasthan) @ ₹ 1,500 each, being not of specified quality.
24	Returned one Dining Table to Arora & Co., Jaipur (Rajasthan) being not according to sample ₹ 50,000.
28	Allowance claimed from Delhi Furniture Shop, Ahmedabad (Gujarat) on account of mistake in the invoice ₹ 16,000.

2018
January 3	Returned to Bata Shoe Co., Kolkata
	50 pairs of Chappals being not up to the approved sample @ ₹ 600 per pair
	Less: Trade Discount 20%
10	Guru Nanak & Co., Kolkata, returned to us :-
	10 pairs of Shoes, for being defective @ ₹ 1,200 per pair
	Less: Trade Discount 10%
15	Returned to Baluja Shoe Co., Kolkata
	20 pairs of ladies chappals @ ₹ 500 per pair
	Less: 15%
22	Partap Footwear Co., Patna (Bihar), returned to us :-
	50 pairs of Shoes @ ₹ 1,400 per pair
	Less: 5%
27	Manoj Shoe Co., Kolkata, returned to us :-
	20 pairs of Sandals @ ₹ 1,000 per pair
31	Returned to Liberty Shoe Co., Ranchi (Jharkhand) defective shoes worth ₹ 5,000.

2017
June 5	Bought from Mohan Lal & Co., Kanpur (U.P) :-
	20 Godrej Chairs @ ₹ 2,000 each
	5 Godrej Tables @ ₹ 6,000 each
	Trade Discount 20%
10	Purchased from Bharat Bhushan & Sons, Varanasi (U.P) :-
	5 Almirahs @ ₹ 12,000 each
	2 Revolving Chairs @ ₹ 20,000 each
	Trade Discount 10%
14	Purchased from Surya Traders, Lucknow (U.P)
	80 Desks @ ₹ 2,500 each
	10 Sofa Sets @ ₹ 20,000 each
	Trade Discount @ 15%
20	Purchased for cash from Gopi Chand Haldi Ram, Delhi :-
	4 Tables @ ₹ 5,000 each
25	Bought Furniture for office use from New Furniture House, Faridabad on Credit :
	5 Chairs @ ₹ 2,500 per Chair.
	2 Tables @ ₹ 5,000 per Table.

2017
June 4	Sold to Gupta Furniture House, Agra (U.P.) :-
	120 Chairs @ ₹ 2,500 per Chair
	25 Tables @ ₹ 8,000 per Table
	Less: 5%
8	Sold to Raja Furniture House, Ahmedabad (Gujarat) :-
	8 Almirahs @ ₹ 15,000 each
	9 Steel Cabinets @ ₹ 20,000 each
	Less: Trade discount of 10%
12	Sold old Computer for ₹ 1,500 to Mohan & Co. on Credit.
20	Sold 4 Sofa sets @ ₹ 25,000 each to Varun & Co. for cash
25	Sold to New Furniture House, Jaipur:-
	5 Sofa sets @ ₹ 20,000 each
	10 Tables @ ₹ 8,000 each
28	Purchased from Ram Lal & Co. Jaipur on credit :-
	50 chairs @ ₹ 2,000 each

2017
Nov. 3	Purchased goods from Sachdeva Furniture Store, New Delhi :
	50 Chairs @ ₹ 2,000 each
	5 Tables @ ₹ 10,000 each
	Less: 10% Trade Discount
10	Purchased furniture from Mahadeva & Co., Jaipur (Rajasthan) valued ₹ 2,00,000, less $12 \frac{1}{2}$ % Trade Discount.
18	Purchased furniture from Fashion Furniture House, Chandigarh of the list price of ₹ 2,50,000, less 15%.
20	Purchased from India Furniture House, New Delhi :
	100 Chairs @ ₹ 1,800 each
25	Purchased from Mohan Lal & Sons furniture of the value of ₹ 20,000 for cash.

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2017
August 4	Returned to Saraswati House, Bhiwani 25 Chairs @ ₹ 1,800 per Chair, being not of specified quality.
	Trade Discount 10%
12	Sent back one Dining Table to Navneet Enterprise, Karnal (Haryana) for not being polished @ ₹ 10,000 and 20 Chairs @ ₹ 2,000 each.
20	Returned to Yadav & Co., Patiala (Punjab), being not according to sample :-
	20 Chairs @ ₹ 1,500 each.
	2 Dressing Tables @ ₹ 7,500 each.
28	Allowance claimed from Navneet Enterprise, Ludhiana (Punjab) on account of mistake in the invoice ₹ 5,000.

Purchases Return Book of Malhotra & Co., Bhiwani (Haryana)
Date	Particulars	Debit Note No.	L.F.	Details (₹)	Purchase Return (₹)	Input CGST (₹)	Input SGST (₹)	Input IGST (₹)	Total Amount (₹)
2017
Aug. 04	Saraswati House, Bhiwani
	25 Chairs @ Rs 1,800 per Chair			45,000
	Less: 10% Trade Discount			4,500
				40,500
	Add: 6% CGST			2,430
	6% SGST			2,430
				45,360	40,500	2,430	2,430	-	45,360

Aug. 12	Navneet Enterprise, Karnal (Haryana)
	1 Dining Table @ Rs10,000			10,000
	20 Chairs @ Rs 2,000 each			40,000
				50,000
	Add: 6% CGST			3,000
	6% SGST			3,000
				56,000	50,000	3,000	3,000	-	56,000

Aug. 20	Yadav & Co., Patiyala (Punjab)
	20 Chairs @ 1,500 each			30,000
	2 Dressing Tables @ 7,500 each			15,000
				45,000
	Add: 12% IGST			5,400
				50,400	45,000	-	-	5,400	50,400
Aug. 28	Navneet Enterprise, Ludhiyana (Punjab)
	Mistake in the Invoice			5,000
	Add: 12% IGST			600
				5,600	5,000	-	-	600	5,600
Aug. 31					1,40,500	5,430	5,430	6,000	1,57,360