18 Input CGST A/C Dr. 4,500 Input SGST A/C Dr. 4,500 To Bank A/C 59,000 (Bought furniture for office) Printing & Stationery A/C 8,000 25 Input CGST A/C 720 Input SGST A/C 720 To Cash A/C 19,440 3,440 Stationery and printing payment) 53,820 31 Output CGST A/C Output SGST A/C A/ 53,820 To Input CGST A/C 53,820 To Input SGST A/C 53,820 (Availed Input tax credit) Output CGST A/C 18,180 31 Output CGST A/C 18,180 To Bank A/C (Payment of balance tax to government) 36,360 924 17,93,640 17,93,640 Question 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. 2018 Particulars March 04 07 Purchased goods for 5,00,000 from Sunil Bros. Goods returned to Sunil Bros. for 3 20,000. . Sold goods to Mehta & Co. for 3 8,00,000. Goods returned by Mehta & Co. for 30,000. 10 12 20 Goods withdrawn by Proprietor for personal use 10,000. Goods distributed as free samples 5,000. 25 26 Paid advertisement expenses by cheque 20,000. 31 Payment made of balance amount