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Question No 05 Chapter No 6 - USHA Publication 11 Class

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Question No 05 Chapter No 6

05. Record the following transaction in the book of Darshan Kumar:

2018
Oct. 2	Purchased goods for Rs 6,00,000 from Mamta outside the state
Oct. 18	Sold goods for RS 4,00,000 outside the state to Jagdish Singh
Nov. 15	Sold goods for Rs 3,50,000 locally to Kamaljit Kaur
Nov. 29	Paid Rs 3,000 for refreshment in cash
Dec. 10	Purchased printer for office 20,000(locally) from Prem Kumar
Dec. 31	Paid balance GST to the government
	(assuming CGST @9% and SGST @9%)

The solution of Question No 05 Chapter No 6: -

In the Books of Darshan Kumar

Date	Particulars		Debit	Credit
2019
Oct. 2	Purchases A/c	Dr.	6,00,000
	Input CGST A/c	Dr.	54,000
	Input SGST A/c	Dr.	54,000
	To Mamta A/c			7,08,000
	(Being goods bought from Mamta plus 9% CGST and SGST. )

Oct. 18	Jagdish Singh A/c	Dr.	4,72,000
	To Sale A/c			4,00,000
	To Output CGST A/c			36,000
	To Output SGST A/c			36,000
	(Being goods sold to Jagdish Singh plus 9% CGST and SGST)

Nov. 15	Kamaljit Kaur A/c	Dr.	4,13,000
	To Sale A/c			3,50,000
	To Output CGST A/c			31,500
	To Output SGST A/c			31,500
	(Being goods sold to Kamaljit Singh plus 9% CGST and SGST)

Nov. 29	Refreshment A/c	Dr.	3,000
	Input CGST A/c	Dr.	270
	Input SGST A/c	Dr.	270
	To Cash A/c			3,540
	(Being paid for Refreshment plus 9% CGST and SGST. )

Dec. 10	Printer A/c	Dr.	20,000
	Input CGST A/c	Dr.	1,800
	Input SGST A/c	Dr.	1,800
	To Cash A/c			23,600
	(Being paid for printer plus 9% CGST and SGST. )

Dec. 31	CGST payable A/c	Dr.	56,070
	To Input CGST A/c			56,070
	(Being Input CGST transfer to CGST payable )

Dec. 31	SGST payable A/c	Dr.	56,070
	To Input SGST A/c			56,070
	(Being Input SGST transfer to SGST payable )

Dec. 31	Output CGST A/c	Dr.	67,500
	To CGST payable A/c			67,500
	(Being Output CGST transfer to CGST payable )

Dec. 31	Output SGST A/c	Dr.	67,500
	To SGST payable A/c			67,500
	(Being Output SGST transfer to SGST payable )

Dec. 31	CGST payable A/c	Dr.	11,430
	SGST payable A/c	Dr.	11,430
	To Bank A/c			22,860
	(Being balance to CGST paid to Government )