Question

Record journal entries for the following transactions in the books of Anudeep of Delhi:
(a) Bought goods Rs. 2,00,000 from Kanta of Delhi (CGST $@$ 9$\%$, SGST $@$ 9$\%$)
(b) Bought goods Rs. 1,00,000 for cash from Rajasthan (IGST $@$ 12$\%$)
(c) Sold goods Rs. 1,50,000 to Sudhir of Punjab (IGST $@$ 18$\%$)
(d) Paid for Railway Transport Rs. 10,000 (CGST $@$ 5$\%$, SGST $@$ 5$\%$)
(e) Sold goods Rs. 1,20,000 to Sidhu of Delhi (CGST $@$ 9$\%$, SGST $@$ 9$\%$)
(f) Bought Air-Condition for office use Rs. 60,000 (CGST $@$ 9$\%$, SGST $@$ 9$\%$)
(g) Sold goods Rs. 1,50,000 for cash to Sunil to Uttar Pradesh (IGST 18$\%$)
(h) Bought Motor Cycle for business use Rs. 50,000 (CGST 14$\%$, SGST $@$ 14$\%$)
(i) Paid for Broadband services Rs. 4,000 (CGST $@$ 9$\%$, SGST $@$ 0$\%$)
(j) Bought goods Rs. 50,000 from Rajesh, Delhi (CGST $@$ 9$\%$, SGST $@$ 9$\%$)

Answer 1

Journal Entries for the given transactions

Explanation:

                       In the Books of Anudeep

Journal entries:

a) Purchases A/c   Dr. Rs.2,00,000

 Input CGST A/c   Dr. Rs.18,000

 Input SGST A/c   Dr. Rs.18,000

           To Kanta A/c          Rs.236000

(Being goods purchased on credit and GST paid)

b) Purchases A/c   Dr. Rs.1,00,000

 Input IGST A/c     Dr. Rs.12,000

            To Cash A/c           Rs.1,12,000

(Being goods purchased via cash and GST claimed)

c) Sudhir A/c    Dr. Rs.1,77,000

           To IGST Payable A/c    Rs.27000

            To Sales A/c                Rs.1,50,000

(Being Goods sold on credit to Sudhir and GST charged)

d) Transport Expenses A/c   Dr. Rs.11,000

              To Cash A/c                         Rs.11,000

(Being transport expenses paid with GST)

e) Sidhu A/c      Dr. Rs. 1,41,600

          To CGST Payable A/c     Rs.10,800

          To SGST Payable A/c     Rs.10,800

          To Sales A/c                    Rs.1,20,000

(Being goods sold to Sidhu on credit and GST charged)

f) Air Conditioner A/c   Dr. Rs.60,000

 Input CGST A/c          Dr. Rs.5400

 Input SGST A/c           Dr. Rs.5400

               To Cash A/c           Rs.70800

(Being AC purchased for office use and GST input claimed)

g) Sunil A/c       Dr. Rs.1,77,000

           To IGST Payable A/c       Rs.27,000

            To Sales A/c                    Rs.1,50,000

(Being goods sold to Sunil on credit and GST charged)

h) Motor Cycle A/c     Dr. Rs.50,000

   Input CGST A/c      Dr. Rs.7,000

   Input SGST A/c      Dr. Rs.7,000

              To Cash A/c          Rs64000

(Being Motor Cycle purchased for business use and GST input claimed)

i) Broadband service cost A/c Dr. Rs. 4720

                   To Cash A/c                    Rs.4720

(Being cash paid for broadband services)

j) Purchases A/c        Dr. Rs.50,000

 Input CGST A/c       Dr. Rs.4500

 Input SGST A/c        Dr. Rs.4500

            To Rajesh A/c           Rs.59000

(Being goods purchased on credit from Rajesh and GST claimed)

Answer 2

Answer:

for the some of the suggestion because of the loos of the mobey