1.

Record the following transactions in the Purchases Book of Subhash General Stores, Delhi: 2019 May 1 Bought from M/s. Chunni Lal Mam Raj, Delhi: 100 bags of ITC Wheat Atta ₹ 530 per bag 50 bags of Rice Basmati ₹ 500 per bag Less: Trade Discount 10% CGST and SGST 6% each was payable on the purchases May 3 Bought from M/s. Kanodia Oil Mills, Delhi: 40 tins Oil ₹ 1,500 per tin 20 tins Banaspati Oil ₹ 900 per tin Less: Trade Discount 5% CGST and SGST 6% each was payable on the purchases May 4 Purchased from M/s. Gupta Bros., Hapur: 25 bags gram ₹ 480 per bag 40 bags oats ₹ 25 per bag Less: Trade Discount 5% IGST 12% was payable on the purchases

Answer» Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:








































































2019
May 1 Bought from M/s. Chunni Lal Mam Raj, Delhi:
100 bags of ITC Wheat Atta ₹ 530 per bag
50 bags of Rice Basmati ₹ 500 per bag
Less: Trade Discount 10%
CGST and SGST 6% each was payable on the purchases
May 3 Bought from M/s. Kanodia Oil Mills, Delhi:
40 tins Oil ₹ 1,500 per tin
20 tins Banaspati Oil ₹ 900 per tin
Less: Trade Discount 5%
CGST and SGST 6% each was payable on the purchases
May 4 Purchased from M/s. Gupta Bros., Hapur:
25 bags gram ₹ 480 per bag
40 bags oats ₹ 25 per bag
Less: Trade Discount 5%
IGST 12% was payable on the purchases


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