Enter the following transactions in Purchase Book of M/s. Bhaskar Brothers, Mumbai and pass the Journal entry:
2019
April 1 Purchased goods from Joshi Bros., Mumbai vide Invoice No. 210:
10 Philips Tubelights @ Rs. 200 each, plus CGST and SGST @ 6 % each
50 Crompton Bulbs @ Rs. 100 each, plus CGST and SGST @ 6% each
Trade Discount is 10%
April 10 Purchased goods from Rajesh Electric Store, Delhi vide Invoice No. 18:
25 Heaters @ Rs. 800 each, 10% Trade Discount, plus IGST @ 12%
15 Crompton Fans @ Rs. 1,600 each, 10% Trade Discount, plus IGST @ 12%
April 16 Purchased goods from Supreme Electric Store, Delhi vide Invoice No. 125:
5 dozen Philips Bulbs @ Rs. 100 each, plus IGST @ 12%
25 Power Plugs @ Rs. 80 each, plus IGST @ 12%
Trade Discount is 10% and freight charges are Rs. 75.

Explanation

Note: At the time of posting into the Ledger, Purchases Account will be debited with Rs. 53,100, Input CGST Account and Input SGST Account by Rs. 378 each, Input IGST Account with Rs. 5,616 and Freight Inwards Account will be debited with Rs. 75 and creditors (individually) will be credited with Rs. 59,547.