Question

purchased furniture 180000 at 12% GST and amount paid by RTGS​

Answer 1

Journal entries:-

Furniture A/C.......Dr. 180000 Input CGST A/C....Dr. 10800. Input SGST A/C....Dr. 10800

To bank A/C. 201600

(Being furniture purchased@12%GST & amount paid by RTGS)

Working note:-

value of furniture=> 180000

GST Rate=>12%

CGST=> 6%

SGST=> 6%

therefore amount of GST=>180000×12/100

=> 21600

CGST=> 10800

SGST=> 10800

I hope it will be the right answer of your question.