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Record the following transactions in the...

Record the following transactions in the Journal of Ashoka Furniture Traders, Ludhiana (Panjab):

CGST and SGST is levied @ `6%` each on intra-state sale and purchase. IGST is levied @` 12%` on inter-state sale and purchase.

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GST on Timber (i.e., Goods) used for furniching the office will not be reversed because Input GST is allowed on Fixed Assets. Thus, Entry will be passed as follows:
`{:("Furniture and Fixtures A/c ",...Dr.,,Rs."5,000",,),(" ""To Purchases A/c",,,,,Rs."5,000"):}`
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