Question

22. Record journal entries for the following transactions in the books of
Anudeep of Delhi:
(a) Bought goods Rs. 2,00.000 from Kanta of Delhi (CGST @ 9%, SGST @ 9%)
(b) Bought goods Rs. 1,00,000 for cash from Rajasthan (IGST @ 129)
(c) Sold goods Rs. 1.50,000 to Sudhir of Punjab (IGST @ 1896)
(d) Paid for Railway Transport Rs. 10.000 (CGST @ 5%, SGST @ 596)
(e) Sold goods Rs. 1.20.000 to Sidhu of Delhi (CGST 9%, SGST @ 996)
(1) Bought Air-Condition for office use Rs. 60.000 (CGST @ 9%, SGST @ 996)
(g) Sold goods Rs. 1.50,000 for cash to Sunil to Uttar Pradesh (IGST 18%)
(h) Bought Motor Cycle for business use Rs. 50.000 (CGST 14%, SGST @ 149)
(i) Paid for Broadband services Rs. 4.000 (CGST @ 9%, SGST @ 096)
0) Bought goods Rs. 50.000 from Rajesh, Delhi (CGST @ 9%, SGST @ 996)​

Answer 1

Explanation:

(a) Bought goods Rs. 2,00.000 from Kanta of Delhi (CGST @ 9%, SGST @ 9%)

(b) Bought goods Rs. 1,00,000 for cash from Rajasthan (IGST @ 129)

(c) Sold goods Rs. 1.50,000 to Sudhir of Punjab (IGST @ 1896)

(d) Paid for Railway Transport Rs. 10.000 (CGST @ 5%, SGST @ 596)

(e) Sold goods Rs. 1.20.000 to Sidhu of Delhi (CGST 9%, SGST @ 996)

(1) Bought Air-Condition for office use Rs. 60.000 (CGST @ 9%, SGST @ 996)

(g) Sold goods Rs. 1.50,000 for cash to Sunil to Uttar Pradesh (IGST 18%)

(h) Bought Motor Cycle for business use Rs. 50.000 (CGST 14%, SGST @ 149)

(i) Paid for Broadband services Rs. 4.000 (CGST @ 9%, SGST @ 096)

0) Bought goods Rs. 50.000 from Rajesh, Delhi (CGST @ 9%, SGST @ 996)