Question 9: Record the following transactions in the Purchases
Return Book of Kamla Stores, Delhi for April, 2022:
|
2022 |
|
|
April 6 |
Returned goods to Ramesh Brothers, Delhi purchased
for ` 5,000 plus CGST and SGST@ 6% each |
|
April 8 |
Returned goods to Sohan
Brothers, Meerut purchased for 10,000 plus IGST @ 12% |
|
April 17 |
Returned goods to Mahesh Brothers of R
2,000 plus CGST and SGST @ 6% each |
Answer:
|
Date |
Particulars |
Debit Note No. |
L.F. |
Details ` |
Value ` |
Input CGST Cr. (`) |
Input SGST Cr. (`) |
Input IGST Cr. (`) |
Total ` |
|
2022 |
|
|
|
|
|
|
|
|
|
|
April 6 |
Ramesh Brothers, Delhi |
|
|
5,000 |
|
|
|
|
|
|
|
Add: 6% CGST |
|
|
300 |
|
|
|
|
|
|
|
6% SGST |
|
|
300 |
|
|
|
|
|
|
|
|
|
|
5,300 |
5,000 |
300 |
300 |
… |
5,600 |
|
April 8 |
Sohan Brothers, Meerut |
|
|
10,000 |
|
|
|
|
|
|
|
Add: 12% IGST |
|
|
1,200 |
|
|
|
|
|
|
|
|
|
|
11,200 |
10,000 |
… |
… |
1,200 |
11,200 |
|
April 17 |
Mahesh Brothers |
|
|
2,000 |
|
|
|
|
|
|
|
Add: 6% CGST |
|
|
120 |
|
|
|
|
|
|
|
6% SGST |
|
|
120 |
|
|
|
|
|
|
|
|
|
|
2,240 |
2,000 |
120 |
120 |
… |
2,240 |
|
April 30 |
Purchases Return A/
Cr. |
|
|
|
17,000 |
420 |
420 |
1,200 |
19,040 |
Question 10: Enter the following transactions in the Sales Return
Book of Raj Computers, Delhi:
|
2022 |
|
|
July 1 |
Sohan & Sons, Delhi returned 2 Laptops HP sold @
40,000 each plus CGST and SGST@ 64% each |
|
July 2 |
Ramesh & Sons, Noida returned 2
'Ricoh' printers sold @ 10,000 each plus IGST@ 12% |
|
July 25 |
Dinesh, Chandigarh returned 10 HP
Desktops sold@ 20,000 each plus IGST@ 12% for delayed supply |
|
July 28 |
Computer Mouse returned by Ravi, Delhi
sold to him for cash 2,000 including CGST and SGST |
Show its
posting to Ledger Accounts.
Answer:
|
SALES RETURN BOOK |
|||||||||||
|
Date |
Particulars |
Credit Note No. |
L.F. |
Details ` |
Value ` |
Output CGST Dr. (`) |
Output SGST Dr. (`) |
Output IGST Dr. (`) |
Total ` |
||
|
2022 July 1 |
Sohan & Sons, Delhi 2 Laptops HP @ ` 40,000 each Add: 6% CGST 6% SGST |
|
|
80,000 4,800 4,800 |
80,000 |
4,800 |
4,800 |
... |
89,600 |
||
|
89,600 |
|||||||||||
|
July 2 |
Ramesh & Sons, Noida 2 ‘Ricoh’ printers @ ` 10,000 each Add: 12% IGST |
20,000 2,400 |
|
|
|
|
|
||||
|
|
|
22,400 |
20,000 |
... |
... |
2,400 |
22,400 |
||||
|
July 25 |
Dinesh, Chandigarh 10 HP Desktops @ ` 20,000 each Add: 12% IGST |
|
|
|
|
|
|||||
|
2,00,000 24,000 |
|||||||||||
|
July 26 July 31 |
Ravi, Delhi (No Entry) |
2,24,000 |
2,00,000 ... |
... ... |
... ... |
24,000 ... |
2,24,000 ... |
||||
|
... |
|||||||||||
|
Sales Return A/c |
Dr. |
3,00,000 |
4,800 |
4,800 |
26,400 |
3,36,000 |
|||||
|
|
|
|
|
|
|
|
|||||
1
|
Ledger |
|||||||
|
Dr. |
SALES RETURN ACCOUNT |
Cr. |
|||||
|
Date |
Particulars |
J.F. |
` |
Date |
Particulars |
J.F. |
` |
|
2022 |
|
|
|
2022 |
|
|
|
|
July 1 |
To Sohan & Sons, Delhi |
|
89,600 |
July 31 |
By Balance c/d |
|
3,36,000 |
|
July 2 |
Ramesh & Sons, Noida |
|
22,400 |
|
|
|
|
|
July 25 |
Dinesh, Chandigarh |
|
2,24,000 |
|
|
|
|
|
|
|
|
3,36,000 |
|
|
|
3,36,000 |
|
August 1 |
Balance b/d |
|
3,36,000 |
|
|
|
|
1
|
Dr. |
SOHAN & SONS |
Cr. |
|||||
|
Date |
Particulars |
J.F. |
` |
Date |
Particulars |
J.F. |
` |
|
2022 |
|
|
|
2022 |
|
|
|
|
July 31 |
To Balance c/d |
|
89,600 |
July 1 |
By Sales Return A/c |
|
89,600 |
|
|
|
|
89,600 |
|
|
|
89,600 |
|
|
|
|
|
August 1 |
By Balance b/d |
|
89,600 |
1
|
Dr. |
RAMESH & SONS |
Cr. |
|||||
|
Date |
Particulars |
J.F. |
` |
Date |
Particulars |
J.F. |
` |
|
2022 |
|
|
|
2022 |
|
|
|
|
July 31 |
To Balance c/d |
|
22,400 |
July 1 |
By Sales Return A/c |
|
22,400 |
|
|
|
|
22,400 |
|
|
|
22,400 |
|
|
|
|
|
August 1 |
By Balance b/d |
|
22,400 |
1
|
Dr. |
DINESH |
Cr. |
|||||
|
Date |
Particulars |
J.F. |
` |
Date |
Particulars |
J.F. |
` |
|
2022 |
|
|
|
2022 |
|
|
|
|
July 31 |
To Balance c/d |
|
2,24,000 |
July 1 |
By Sales Return A/c |
|
2,24,000 |
|
|
|
|
2,24,000 |
|
|
|
2,24,000 |
|
|
|
|
|
August 1 |
By Balance b/d |
|
2,24,000 |
1
|
Dr. |
OUTPUT CGST ACCOUNT |
Cr. |
|||||
|
Date |
Particulars |
J.F. |
` |
Date |
Particulars |
J.F. |
` |
|
2022 |
|
|
|
|
|
|
|
|
July 31 |
To Sohan & Sons |
|
4,800 |
|
|
|
|
|
|
|
|
4,800 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
Dr. |
OUTPUT SGST ACCOUNT |
Cr. |
|||||
|
Date |
Particulars |
J.F. |
` |
Date |
Particulars |
J.F. |
` |
|
2022 |
|
|
|
|
|
|
|
|
July 31 |
To Sohan & Sons |
|
4,800 |
|
|
|
|
|
|
|
|
4,800 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
Dr. |
OUTPUT IGST ACCOUNT |
Cr. |
|||||
|
Date |
Particulars |
J.F. |
` |
Date |
Particulars |
J.F. |
` |
|
2022 |
|
|
|
|
|
|
|
|
July 2 |
To Ramesh & Sons |
|
2,400 |
|
|
|
|
|
July 25 |
To Dinesh |
|
24,000 |
|
|
|
|
|
|
|
|
4,800 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Click below for more Questions
Ts Grewal Solution 2022-2023
Class 11th
Chapter 12 – Accounting of Goods and Services Tax (GST)
Question No. 1 and 2
Question No. 3 and 4
Question No. 5 and 6
Question No. 7 and 8
Click on below links for
12th TS Grewal’s Accountancy Solutions