- Pass entries in the books of Mukul Roy & Sons, assuming all transactions have been entered within the
state of west Bengal, Charging CGST and SGST @ 6% each :
2018
April 1
6
8
15
18
24
27
30
Purchased goods for 1,50,000 from S. Banerjee.
Sold goods for 2,50,000 to Aditya Sangma.
Returned goods to S. Banerjee for 10,000.
Aditya Sangma returned goods for 8,000.
Printing & stationery expenses of 5,000 paid in cash.
Goods withdrawn by proprietor for personal use 20,000
Goods destroyed by fire 15,000.
Payment made of balance amount on GST.
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