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Question 7

Record the following transactions in the Purchases Book of Kamal, Guwahati and post them to the Ledger. Also prepare the relevant Ledger Accounts.

Note: CGST and SGST @ 6% each on intra-state (Assam) transactions; IGST @ 12% on inter-state transactions.

Date	Transaction
April 1	Purchased from Videocon India Ltd., Kolkata: 30 Colour TVs @ ₹15,000 each, less 10% trade discount, plus IGST @ 12%.
April 15	Purchased from Sony India Ltd., Guwahati: 10 Colour TVs @ ₹20,000 each, less 10% trade discount, plus CGST and SGST @ 6% each.
April 20	Purchased from Music India Ltd., Delhi: 10 Music Systems @ ₹10,000 each, less 15% trade discount, plus IGST @ 12%.
April 30	Purchased from Videocon India Ltd., Kolkata: 5 Washing Machines @ ₹15,000 each, less 20% trade discount, plus IGST @ 12%.

Answer:

In the Books of Kamal, Guwahati

Purchases Book

Date	Particulars	Invoice No.	Amount (₹)	Input CGST (₹)	Input SGST (₹)	Input IGST (₹)	Total (₹)
April 1	Videocon India Ltd., Kolkata 30 Colour TVs @ ₹15,000 = ₹4,50,000 Less: Trade Discount @ 10% = ₹(45,000)	—	4,05,000	—	—	48,600	4,53,600
April 15	Sony India Ltd., Guwahati 10 Colour TVs @ ₹20,000 = ₹2,00,000 Less: Trade Discount @ 10% = ₹(20,000)	—	1,80,000	10,800	10,800	—	2,01,600
April 20	Music India Ltd., Delhi 10 Music Systems @ ₹10,000 = ₹1,00,000 Less: Trade Discount @ 15% = ₹(15,000)	—	85,000	—	—	10,200	95,200
April 30	Videocon India Ltd., Kolkata 5 Washing Machines @ ₹15,000 = ₹75,000 Less: Trade Discount @ 20% = ₹(15,000)	—	60,000	—	—	7,200	67,200
Total			7,30,000	10,800	10,800	66,000	8,17,600

Ledger Posting

Individual creditor accounts are posted on each transaction date; Purchases and GST accounts are posted at month-end (April 30) with the column totals.

Videocon India Ltd. A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				April 1	By Purchases Book		4,53,600
				April 30	By Purchases Book		67,200

Sony India Ltd. A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				April 15	By Purchases Book		2,01,600

Music India Ltd. A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				April 20	By Purchases Book		95,200

Purchases A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
April 30	To Sundry Creditors (Purchases Book)		7,30,000

Input CGST A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
April 30	To Sundry Creditors (Purchases Book)		10,800

Input SGST A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
April 30	To Sundry Creditors (Purchases Book)		10,800

Input IGST A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
April 30	To Sundry Creditors (Purchases Book)		66,000

Q.No.7 | Chapter 12 – Accounting for Goods and Services Tax (GST) | T.S. Grewal Solution 2025-26

Quick Overview & Key Takeaways

Question 7

Answer:

Ledger Posting

Videocon India Ltd. A/c

Sony India Ltd. A/c

Music India Ltd. A/c

Purchases A/c

Input CGST A/c

Input SGST A/c

Input IGST A/c

Sarbjit SinghB.Com and M.Com

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