Q 2 On 5th January, 2019 B sold goods worth Rs 10,000 and Charged
IGST @ 18 %. A pays Rs 1800 in cash and accepted a bill for four
months for the balance amount . B discounted the Bill from his Bank on
8th Feb, 2019 @ 12% p.a. Bank charged CGST and SGST @ 9% each
on discounting charges . Pass Journal Entries in the Books of Both the
parties
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