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Question No 01 Chapter No 6 - USHA Publication 11 Class

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Question No 01 Chapter No 6

01. Journalise the following transaction in the book of Joginder Singh, assuming all Transaction has occurred the state of J&K, charging 6% CGST and 6% SGST

2018
Jan. 1	Purchased goods for Rs 4,00,000 from Avtar Singh Locally
Jan. 18	Sold goods to Jasbir Singh for Rs 5,00,000 in the same State
Feb. 10	Paid telephone bill Rs 8,000 by cheque
Mar. 14	Purchased chairs for the office Rs 30,000 from Kuldip Furniture Hose Locally
Mar. 31	GST deposited with Government

The solution of Question No 01 Chapter No 6: -

In the Books of Joginder Singh

Date	Particulars		Debit	Credit
2019
Jan. 1	Purchases A/c	Dr.	4,00,000
	Input CGST A/c	Dr.	24,000
	Input SGST A/c	Dr.	24,000
	To Avtar Singh A/c			4,48,000
	(Being goods bought from Avtar Singh plus 6% CGST and SGST. )

Jan. 18	Jasbir Singh A/c	Dr.	5,60,000
	To Sale A/c			5,00,000
	To Output CGST A/c			30,000
	To Output SGST A/c			30,000
	(Being goods sold to Jasbir Singh plus 6% CGST and SGST)

Feb. 10	Telephone bill A/c	Dr.	8,000
	Input CGST A/c	Dr.	480
	Input SGST A/c	Dr.	480
	To Bank A/c			8,960
	(Being paid telephone bill plus 6% CGST and SGST. )

Mar. 14	Furniture A/c	Dr.	30,000
	Input CGST A/c	Dr.	1,800
	Input SGST A/c	Dr.	1,800
	To Kuldip Furniture House A/c			33,600
	(Being chair bought from Kuldip furniture hose plus 6% CGST and SGST. )

Mar. 31	CGST payable A/c	Dr.	26,280
	To Input CGST A/c			26,280
	(Being Input CGST transfer to CGST payable )

Mar. 31	SGST payable A/c	Dr.	26,280
	To Input SGST A/c			26,280
	(Being Input SGST transfer to SGST payable )

Mar. 31	Output CGST A/c	Dr.	30,000
	To CGST payable A/c			30,000
	(Being Output CGST transfer to CGST payable )

Mar. 31	Output SGST A/c	Dr.	30,000
	To SGST payable A/c			30,000
	(Being Output SGST transfer to SGST payable )

Mar. 31	CGST payable A/c	Dr.	3,720
	SGST payable A/c	Dr.	3,720
	To Bank A/c			7,440
	(Being balance to CGST paid to Government )