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Pass Journal entry for sale of goods by Rahul, Delhi to Anish, Delhi for Rs. 10,000 less `10%` Trade Discount and `2%` Cash Discount. Assume payment is received at the time of sale. CGST and SGST is levied @ ` 6%` each.

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The correct Answer is:
[Dr. Cash/Bank A/c -Rs.9,878 and Discount Allowed A/c -Rs. 202;
Cr. Sales A/c -Rs. 9,000; Output CGST A/c -Rs. 540 and Output SGST A/c Rs. 540.]
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