Question

pass the journal entry for paid restaurant bill ( CGST and SGST not allowed to be set off)

Answer 1

Not at all, no marks will be deducted. This is Accountancy and not Business Studies, wherein, as per the marks accorded, you need to vary the degree or length of explanation. Awarding 3 marks for two entries or for three entries is not step marking. Step marking implies for each step you will be awarded marks proportionately. It does not matter, if you put a compound entry or put two single entries in lieu of one compound entry. You need to focus on the logic part unitl and unless this is fine, everything is fine.