on 1 st feburary 2018 A sold goods to B for 40000 CHARGING GST and SGST @9% each B pays 17200 in cash and the accepted a three months bill for the balance on due date,B expressed his inability to meet the bill amd offered 12000 in cash and to accept a new bill for one month for the balance plus interst at 18% p.a. A agrees to the proposal on the due date the bill was duly hounered by B . pass enteris in the book of A and B
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