[DK Goel] Q. 3 Accounting for Goods and Services Tax (GST) Solutions Class 11 CBSE (2025-26)

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Solutions of Question number 3 of Chapter 10 Accounting for Goods and Services Tax (GST) DK Goel class 11 CBSE (2025-26)

Pass entries in the books of Ganguli & Sons. assuming all transactions have been entered in the state of West Bengal:

(i)Purchased goods for ₹ 2,00,000 and payment made by cheque.
(ii)Sold goods for ₹ 1,60,000 to Devki Nandan & Sons.
(iii)Purchased goods for ₹ 50,000 on credit.
(iv)Paid for printing and stationery ₹ 4,000.
(v)Received for commission ₹ 5,000.
(vi)Output GST adjusted against Input GST.

Assume CGST @ 6% and SGST @ 6%.

[Ans. Total ₹ 4,89,080; Input CGST and Input SGST ₹ 15,240 each. Output CGST and Output ₹ 9,900 each. Input Tax Credit: CGST ₹ 5,340 and SGST ₹ 5,340.]

Solution:-

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