vi) Received commission of 10,000 plus CGST and SGST @ 6% each by cheque, half of
the amount is in advance.
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Bank a/ c. Dr. 11200
To commission a/c. 10000
To output CGST a/c. 600
To output SGST a/c. 600
commission received in advance Dr 5000
To Commission a/c. 5000
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