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.

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.

Pass Journal entry for purchase of goods by Amrit, Delhi from Ayur Products, Agra, (UP) for Rs. 25,000 less Trade Discount @ 15% plus IGST @ 12% .

Sold goods for cash of the list price of Rs 8,000 at 10% trade discount and 3% cash discount. Posting will be made in Discount A/c:

(Journal Entries Involving Cash Discount). Pass the Journal entries for the following transactions: (i) Purchased goods from Sanjiv of Rs. 40,000 plus IGST @ 18% at 10% Trade Discount and 2.5% Cash Discount. Paid amount at the time of purches itself. (ii) Purchased goods from Vijay of Rs. 40,000 plus IGST @ 18% at 10% Trade Discount and 3% Cash Discount. Half of the amount paid at the time of purchase. (iii) Sold goods to Anil for Rs. 20,000 plus CGST and SGST @ 9% each, allowed him 10% Trade Discount and 3% Cash Discount. Received half of the amount by cash and balance half by cheque immediately. (iv) Sold goods to Ajay for Rs. 50,000 plus CGST and SGST @ 9% each allowing 10% Trade Discount and 2% Cash Discount. Half of the amount received by cheque immediately. (v) Sold goods costing Rs. 40,000 to Anil against a currect dated cheque at a profit of 25% on cost less 20% trade discount plus IGST @ 18% . Cash discount is allowed @ 2% .

Bina Watch Co., Delhi purchased 25 pieces of ''Time Star'' brand wrist watch from ''Pioneer Watches'', Delhi at list price of Rs. 2,000 per piece less 10% Trade Discount and Cash Discount of 2% on payment within 15 days from the date of the transaction. Pass the Journal entries in the books of both the parties.

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.

Record the following transactions of Harry Marketing, Amritsar into proper subsidiary books, close the subsidiary books on 31st January and post them into Ledger Accounts: 2019 January 1 Purchased Readymade Clothes from Mahendra of Delhi of the list price of Rs. 40,000 less 10% Trade Discount plus IGST @ 12%. January 5 Sold Readymade Clothes to Mohan, Amritsar for Rs. 10,000 less Trade Discount CGST and SGST @ 6% each. January 6 Returned goods to Mahendra of the list price of Rs. 5,000. January 7 Shyam Singh, Delhi sold Readymade (Men) Clothes ot us for Rs. 30,000 plus IGST @ 12%. January 8 Sold Readymade Clothes (Men) to Harish, Amritsar for Rs. 12,000. Charged CGST and SGST @ 6% each. January 19 sold Readymade Clothes to Mohan, Amritsar for Rs. 6,000. Trade Discount 10% plus CGST and SGST @ 6% each. January 27 Sold Readymade Clothes to Mahesh, Varanasi for Rs. 8,000. Charged IGST @ 12%.

Journalise the following in the books of Amit, Saini, Gurugram (Haruana): (i) Goods of Rs. 5,000 were taken by him for personal use. (ii) Rs. 2,000 due from Sohan were bad debts. (iii) Goods of Rs. 6,000 were destroyed by fire and were not insured. (iv) Paid Rs. 4,000 in cash as wages on installation of machine. (GST is not to be levied). (v) Sold goods to Arjun of Delhi of list price Rs. 20,000. Trade discount @ 10% and cash discount of 5% was allowed. He paid the amount on the same day and availed the cash discount. (vi) Received Rs. 2,000 from Ramesh, whose account was written off as bad debts. (vii) Goods costing Rs. 1,000 given as charity. (viii) Received Rs. 9,750 from Ramesh in full settlement of his account of Rs. 10,000. (ix) Paid rent in advance Rs. 4,000. CGST and SGST is to be levied on intra-state sale @ 6% each and IGST @ 12% on inter-state sale.

Anil purchased a laptop for MRP Rs 50,000. 10% discount on MRP was given 18% GST was charged on discounted price. Find the amount of CGST and SGST . What amount did Anil pay ?