Question

CGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied a 12
on inter-state sale and purchase.
13. Following are the transactions of R.Singh & Co., Kanpur (UP) for the month of July, 2017
You are required to Journalise them
2017
+ Started business with cash
1 Cash paid into bank
1 Bought stationery of 300 plus CGST and SGST 6% each for cash
2 Bought goods of 21.000 plus CGST and SGST 6% each for czan
5 Sold goods of 7.500 plus CGST and SGST @ 6% each for cash
6 Bought office furniture of 5,000 plus CGST and SGST 6% each from Banerjee Bros
11 Sold goods of * 10.000 plus CGST and SGST 6% each to Mahendra
12 Received cheque from Mahendra for the amount due
July
16 Sold goods of 5,000 plus CGST and SGST 6% each to Ramesh & Co
20 Bought goods of 20,000 plus IGST @ 12% from S. Seth & Bros., Delhi
23 Bought goods of 2.250 plus IGST @ 12% for cash from S. Narain & Co., Ludhiana (Punjab
July 26 Ramesh & Co. paid on account
July 28 Paid to S. Seth & Bros. by cheque in full settlement
July 31 Rent is due to S Sharma but not yet paid
2.500
22.000​

Answer 1

Answer:

1 bank

to cash

1b purchase 336

stationary 300

cgst 18

sgst 18