Question

journalise the following - sold goods costing rs100000 to anil of delhi CGST and SGST @9 percentage each and paid cartage rs 250​

Answer 1

Anil  A/c .........Dr                    1,18,000      

Cartage  A/c .......Dr                      250

    To Sales  A/c                                                  1,00,250

    To Output CGST  A/c                                         9,000

    To Output SGST  A/c                                          9,000

Working notes

      Cost =   1,00,000

(+) CGST =        9,000

(+) SGST =        9,000

     Total =    1,18,000  ( Invoice price )