Enter the following transactions in the Journal of Suresh, Delhi who trades in readymade garments:

CGST and SGST is levied @ `6%` each on intra-state sale and purchase. IGST is levied @ `12%` on inter-state sale and purchase. Out of the above, transactions marked with (*) are not subject to levy of GST.

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.

Journalise the following transactions in the books of Gupta Bros., Lucknow (UP): CGST and SGST is levied @ 9% each on intra-state (within the state) sale and purchase and IGST is levied @ 18% on inter-state (Outside the state) sale and purchase.

Record the following transactions in Journal in the books of Shyam & Co., Delhi: (i) Received cash from Ram of Delhi for a bad debt written off last year Rs. 10,000. (ii) Paid in cash Rs. 9,800 to Sohan of Delhi on his account for Rs. 10,000 in settlement. (iii) Received Rs. 9,750 from Hari in full settlement of his account for Rs. 10,000. (iv) Bought goods at the list price of Rs. 25,000 from Mohan, Meerut (UP) less 20% trade discount and 2% cash discount and paid 40% by cheque. (v) Sold goods to Rakesh of Delhi at the list price of Rs. 50,000,less 20% trade discount of 2% cash discount and paid 50% by cheque. (vi) Sold goods to James of Kolkata for Rs. 10,000, allowing him a trade discount of 5% and a cash discount of 10% . CGST and SGST is levied @ 9% each on intra-state purchase and sale of goods. IGST is levied @ 18% on inter-state purchase and sale of goods.

On 1st January, 2019, Ram of Kolkata commenced business with a capital of Rs. 50,000 and entered into following transactions: Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 2019. The Cash Book must be balanced. Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.

On 1st March, 2019, Shri Kailash Chand, Lucknow commenced business with cash Rs. 50,000. The following are his transactions for the month of March, 2019. Record them in proper books, post them to the Ledger and take out a Trial Balance: Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.