1
Q. 8. Pass entries in the books of Krishnan of Bengaluru (Karnataka) in the
following cases :
I Purchased goods from Karunakaran of Chennai for 1,00,000.
(IGST @18%)
II Sold goods to Ganeshan of Bengaluru for 1,50,000.
(CGST @6% and SGST @6%)
III Sold goods to S. Nair of Kerala for 2,60,000.
(IGST @18%)
IV Purchased Machinery for 80,000 from Surya Ltd. against cheque.
(CGST @9% and SGST @9%)
V Paid rent 30,000 by cheque.
(CGST @6% and SGST @6%)
VI Purchased goods from Ram Mohan Rai of Bengaluru for 2,00,000.
(CGST @6% and SGST @6%)
VII Paid insurance premium 10,000 by cheque.
(CGST @9% and SGST @9%)
VIII Received commission 20,000 by cheque which is deposited into bank.
(CGST @9% and SGST @9%)
IX Payment made of balance amount of GST.
Ans. Total 10.48.6001​