Question 9: Record the following transactions in the Purchases
Return Book of Kamla Stores, Delhi for April, 2021:
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2021 |
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April 6 |
Returned goods to Ramesh Brothers, Delhi purchased
for ` 5,000 plus CGST and SGST@ 6% each |
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April 8 |
Returned goods to Sohan Brothers, Meerut purchased
for 10,000 plus IGST @ 12% |
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April 17 |
Returned goods to Mahesh Brothers of R
2,000 plus CGST and SGST @ 6% each |
Answer:
|
Date |
Particulars |
Debit Note No. |
L.F. |
Details ` |
Value ` |
Input CGST Cr. (`) |
Input SGST Cr. (`) |
Input IGST Cr. (`) |
Total ` |
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2021 April 6 April 8 April 17 April 30 |
Ramesh Brothers, Delhi Add: 6% CGST 6% SGST Sohan Brothers, Meerut Add: 12% IGST Mahesh Brothers Add: 6% CGST 6% SGST |
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5,000 300 300 |
5,000 10,000 2,000 |
300 ... 120 |
300 ... 120 |
... 1,200 ... |
5,600 11,200 2,240 |
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5,600 |
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10,000 1,200 |
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11,200 |
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2,000 120 120 |
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2,240 |
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Purchases Return A/c ...Cr. |
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17,000 |
420 |
420 |
1,200 |
19,040 |
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