Question No 12 Chapter No 11 - T.S. Grewal 11 Class

	Sale Return Book
Date	Particular	Detail	Cost	Output CGST	Output SGST	Output ISGT	Total
2018 Jul.
1	Sohan & Sons, Delhi:
	2 HP Laptops @ Rs 40,000	80,000
		80,000
	Add: CGST	4,800
	Add: SGST	4,800
		89,600	80,000	4,800	4,800		89,600
2	Ramesh & Sons, Noida
	2’Ricoh’ Printers @ Rs 10,000 each	20,000
		20,000
	Add: IGST	2,400
		22,400	20,000			2,400	22,400
25	Dinesh, Chandigarh:
	10 HP Desktops @ Rs 20,000	2,00,000
		2,00,000
	Add: IGST	24,000
		2,24,000	3,00,000	4,800	4,800	24,000	2,24,000
			3,00,000	4,800	4,800	26,400	3,36,000

 

Dr.	Sale Return A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul.1	To Sohan & Sons, Delhi A/c		80,000
Jul.2	To Ramesh & Sons, Noida A/c		20,000
Jul.25	To Dinesh, Chandigarh A/c		2,00,000
				Jul.31	To Balance C/d		3,00,000
			3,00,000				3,00,000

 

Dr.	Input CGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul.1	To Sohan & Sons, Delhi A/c		4,800
				Jul.31	By Balance C/d		4,800
			4,800				4,800

 

Dr.	Output SGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul.1	To Sohan & Sons, Delhi A/c		4,800
				Jul.31	By Balance C/d		4,800
			4,800				4,800

 

Dr.	Output IGST  A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul.2	To Ramesh& Sons, Noida A/c		2,400
Jul.25	To Dinesh, Chandigarh A/c		24,000
				Jul.31	By Balance C/d		26,400
			26,400				26,400

 

Dr.	Sohan & Sons, Delhi A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Jul.1	By Sale return A/c		80,000
				Jul.1	By Input CGST A/c		4,800
				Jul.1	By Input CGST A/c		4,800
Jul. 31	By Balance C/d		89,600
			89,600				89,600

 

Dr.	Ramesh & Sons, Noida A/c					Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Jul.2	By Sale Return A/c		20,000
				Jul.2	By Input IGST A/c		2,400
Jul.31	By Balance c/d		22,400
			22,400				22,400

 

Dr.	Dinesh, Chandigarh A/c					Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Jul.25	By Sale Return A/c		2,00,000
				Jul.25	By Input IGST A/c		24,000
Jul.31	By Balance c/d		2,24,000
			2,24,000				2,24,000

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Also, Check out the solved question of previous Chapters: -

• Chapter No. 5 - Accounting Equation
• Chapter No. 6 - Accounting Procedures - Rules of Debit and Credit
• Goods and Services Tax(GST)
• Chapter No. 8 - Journal
• Chapter No. 9 - Ledger
• Chapter No. 10 – Special Purpose Books I – Cash Book

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