Bought goods for Rs.5,000 plus CGST and SGST @6% each. 2. Sold goods to Mehtab for Rs.50,000 charged CGST and SGST @6% each. 3. Sold goods to Arpana for Rs.60,000 against cheque, charged IGST @12% . 4. Purchased goods by issuing a cheque at list price of Rs.50,000 from Vinod at 20% trade discount. 5. Goods sold for Rs.30,000 and payment received through cheque allowing 5% discount. 6. Ram, a debtor due for Rs.10,000; became insolvent and paid only 60% of the total amount. 7. Goods withdrawn for personal use Rs.2,000. 8. Paid Telephone bill of Rs.5,000 plus CGST and SGST @6% each. 9. Goods that were purchased paying CGST and SGST @ 6% each costing Rs.1,000 given as charity. 10. Cheque of Rs.900 received which was written off as bad debt previous year.

Bought goods for Rs.5,000 plus CGST and SGST @6% each. 2. Sold goods

1.	Bought goods for Rs.5,000 plus CGST and SGST @6% each. 2. Sold goods to Mehtab for Rs.50,000 charged CGST and SGST @6% each. 3. Sold goods to Arpana for Rs.60,000 against cheque, charged IGST @12% . 4. Purchased goods by issuing a cheque at list price of Rs.50,000 from Vinod at 20% trade discount. 5. Goods sold for Rs.30,000 and payment received through cheque allowing 5% discount. 6. Ram, a debtor due for Rs.10,000; became insolvent and paid only 60% of the total amount. 7. Goods withdrawn for personal use Rs.2,000. 8. Paid Telephone bill of Rs.5,000 plus CGST and SGST @6% each. 9. Goods that were purchased paying CGST and SGST @ 6% each costing Rs.1,000 given as charity. 10. Cheque of Rs.900 received which was written off as bad debt previous year.
Answer» ANSWERPurchase A/c DR. 5,000Input CGST A/c Dr. 450Input SGST A/c Dr. 450 To Cash A/c 5,900(Being the goods purchased for cash, paid CGST and SGST @9% each).