1.

M/s Ram Narain & Sons of Kerala, who are dealers in readymade garments, purchased the following :- 2017 May 2 Purchased from Fashion House, Mumbai (Maharashtra) :- 100 Shirts ₹1,800 per Shirt 75 T-shirts ₹ 1,600 per piece Less: Trade Discount 20%; and freight charges payable ₹ 10,000. 10 Purchased from Appolo Garments, Kerala :- 65 Shirts ₹ 2,000 per piece 80 T-shirts ₹ 1,500 per piece Less: 20% Trade Discount and freight charges payable ₹ 2,000. May 15 Purchased from Garden Furniture House, Kolkata :- 12 Chairs ₹ 5,000 per Chair 25 Purchased from Amitabh Shirts, New Delhi for cash :- 120 Shirts ₹ 1,500 per Shirt Prepare Purchase Book assuming CGST 9% and SGST 9%.

Answer» M/s Ram Narain & Sons of Kerala, who are dealers in readymade garments, purchased the following :-

























































2017
May 2 Purchased from Fashion House, Mumbai (Maharashtra) :-
100 Shirts ₹1,800 per Shirt
75 T-shirts ₹ 1,600 per piece
Less: Trade Discount 20%; and freight charges payable ₹ 10,000.
10 Purchased from Appolo Garments, Kerala :-
65 Shirts ₹ 2,000 per piece
80 T-shirts ₹ 1,500 per piece
Less: 20% Trade Discount and freight charges payable ₹ 2,000.
May 15 Purchased from Garden Furniture House, Kolkata :-
12 Chairs ₹ 5,000 per Chair
25 Purchased from Amitabh Shirts, New Delhi for cash :-
120 Shirts ₹ 1,500 per Shirt



Prepare Purchase Book assuming CGST 9% and SGST 9%.


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