Accounting for Goods & Service Tax GST) Notes | Study DK Goel Solutions - Class 11 Accountancy - Commerce

Page No 10.22:
Ques 1: Pass entries in the books of Mukerjee & Sons. assuming all transactions have taken place within the state of Uttar Pradesh. Assume CGST @9% and SGST @ 9%.

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Ques 2: Pass entries in the books of Devdhar & Bros. Odisha, assuming all transactions have been entered within the state, charging CGST and SGST @ 9% each:

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Page No 10.23:
Ques 3: Pass entries in the books of Ganguli & Sons. assuming all transactions have been entered in the state of West Bengal:

Assume CGST @6% and SGST @6%. 
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Input CSGT (Balance) = Rs 7,140

Input SGST (Balance) = Rs 7,140

Ques 4: Record the following transactions in the books of Sahdev & Sons assuming all transactions have been entered within the state of Bihar, Charging CGST and SGST @ 9% each.

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Ques 5: Pass entries in the books of Mr. Roopani of Gujarat assuming CGST @9% and SGST@9%.

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Working Note:
GST Common Set Off Procedure: 


Page No 10.24:
Ques 6: Pass entries in the books of Sh. Jagdish Mishra of Lucknow (U.P.) assuming CGST @ 6% and SGST @ 6%:

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Ques 7: Pass entries in the books of all parties in the following cases assuming CGST @ 6% and SGST @ 6%:

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Ques 8: Pass entries in the books of Krishnan of Bengaluru (Karnataka) in the following cases:

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