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Question 9

Record the following transactions in the Purchases Return Book of Kamla Stores, Delhi for April 2024. Also post them to the Ledger.

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

Date	Transaction
April 6	Returned goods worth ₹5,000 to Ramesh Brothers, Delhi; CGST and SGST @ 6% each.
April 8	Returned goods worth ₹10,000 to Sohan Brothers, Meerut (UP); IGST @ 12%.
April 17	Returned goods worth ₹2,000 to Mahesh Brothers, Delhi; CGST and SGST @ 6% each.

Answer:

In the Books of Kamla Stores, Delhi

Purchases Return Book

Date	Particulars	Debit Note No.	Amount (₹)	Input CGST Cr. (₹)	Input SGST Cr. (₹)	Input IGST Cr. (₹)	Total (₹)
April 6	Ramesh Brothers, Delhi (Intra-state: CGST & SGST @ 6% each)	—	5,000	300	300	—	5,600
April 8	Sohan Brothers, Meerut (UP) (Inter-state: IGST @ 12%)	—	10,000	—	—	1,200	11,200
April 17	Mahesh Brothers, Delhi (Intra-state: CGST & SGST @ 6% each)	—	2,000	120	120	—	2,240
Total (April 30)			17,000	420	420	1,200	19,040

Ledger Posting

Individual supplier accounts are debited on each return date; Purchases Return and GST accounts are credited at month-end (April 30) with column totals.

Ramesh Brothers A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
April 6	To Purchases Return Book		5,600

Sohan Brothers A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
April 8	To Purchases Return Book		11,200

Mahesh Brothers A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
April 17	To Purchases Return Book		2,240

Purchases Return A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				April 30	By Sundry Creditors (Purchases Return Book)		17,000

Input CGST A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				April 30	By Sundry Creditors (Purchases Return Book)		420

Input SGST A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				April 30	By Sundry Creditors (Purchases Return Book)		420

Input IGST A/c

Dr				Cr
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				April 30	By Sundry Creditors (Purchases Return Book)		1,200

Q.No.9 | Chapter 12 – Accounting for Goods and Services Tax (GST) | T.S. Grewal Solution 2025-26

Quick Overview & Key Takeaways

Question 9

Answer:

Ledger Posting

Ramesh Brothers A/c

Sohan Brothers A/c

Mahesh Brothers A/c

Purchases Return A/c

Input CGST A/c

Input SGST A/c

Input IGST A/c

Sarbjit SinghB.Com and M.Com

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