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Pass Journal entry for purchase of goods by Amrit, Delhi form Add Gel Pens, Delhi for Rs. 15,000 less Trade Discount `10%` and Cash Discount `3%` CGST and SGST is levied @`6%` each. Assume payment is made at the time of purchase.

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The correct Answer is:
[Dr. Purchases A/c-Rs. 13,500; Input CGST A/c -Rs. 810 and Input SGST A/c-Rs. 810;
Cr.Cash /Bank A/c -Rs. 14,666 and Discount Received A/c -Rs. 454.]
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TS GREWAL-JOURNAL-Practical problems
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