Question

Bought goods from ramesh and co. .,Delhi ,paid CGST and SGST@6% each

Answer 1

Purchases A/C   DR    Rs.xxx

Input CGST @ 6% Dr    Rs.xxx

Input SGST @ 6% Dr   Rs.xxx

        To Ramesh A/C Rs.xxx

(being goods bought from Ramesh & co. delhi)

Answer 2

Purchase A/c..........Dr.                 XXX

Input SGST A/c.....Dr.                  XXX

Input CGST A/c.....Dr.                  XXX

To, Ramesh & Co.                                               XXX

(Being goods bought from ramesh & Co. paid SGST and CGST)