`{:(2019,,,"Rs."),("April",1,"Raj started a business with .............................","6,00,000"),("April",4,"Furniture purchased from Modern Furniture for Rs. 50,000 plus CGST and SGST @ 6% each",),("April",5,"Purchased goods for Rs. 1,00,000 plus CGST and SGST @ 6% each in cash",),("April",8,"Purchased goods from K.G. Khosla & Co., Faridabad, Haryana for Rs. 1,50,000, trade discount 20%,",),(,,"plus IGST @ 12%",),("April",9,"Opened a bank account by depositing ..................................","1,50,000"),("April",10,"Sold goods of Rs. 2,00,000 and charged CGST and SGST @ 6% each",),("April",10,"Purchased stationery from R.S. Mart for Rs. 5,000 plus CGST and SGST @ 6% each",),("April",11,"Sold goods to Sanjay Kumar, Delhi of Rs. 1,00,000, charged IGST @ 12%",),("April",14,"Goods returned by Sanjay Kumar, Delhi of sale value Rs. 20,000",),("April",15,"Payment to K.G. Khosla & Co. by cheque ................","50,000"),("April",20,"Goods purchased from Shiv Dayal & Co, Delhi for Rs. 1,00,000 plus IGST @ 12%",),("April",25,"Goods returned to Shiv Dayal & Co., Delhi ...................","10,000"),("April",28,"Paid electricity bill ............................","1,000"),("April",29,"Cash sales Rs. 90,000 plus CGST and SGST @ 6% each",),("April",30,"Withdrew from bank for personal use ......................","10,000"):}`

Explanation

1




Note: In the Simple Cash Book only the cash receipts and cash payments are recorded. Credit transactions are not recorded.