1.

On 1st March, 2018, Shri Kailash Chand, Lucknow commenced business with cash ₹ 50,000. The following are his transactions for the month of March, 2018. Record them in proper books, post them to the Ledger and take out a Trial Balance: Transactions marked * are intra-state transactions subject to CGST and SGST @ 6% each. Transactions marked ** are inter-state transactions subject to IGST @ 12%.

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