[DK Goel] Q. 6 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 6 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)
Enter the following transactions in the Returns Inward Book of Anand Cloth House, Ajmal Khan Road, Mathura (U.P.) assuming CGST @ 2.5% and SGST @ 2.5%:-
| October 3 | Chakravarti & Co. Jaiput (Rajasthan), returned to us being not according to sample:- 50 Metre Cotton Cloth @ ₹ 200 per Metre 30 Metre Silk Cloth @ ₹ 500 per Metre Trade Discount 20% |
| 12 | Narain Rai & Co., Indore (M.P.), returned being not up to the approved sample:- 25 Metre woollen cloth @ ₹ 400 per Metre |
| 20 | Goods sold to Janaki Das Sita Ram, Agra (U.P.) now returned by them, being defective valued at ₹ 8,000. |
| 28 | Allowance allowed to Kesari Lal & Sons, Sadar Bazar, Prayagraj (U.P.) on account of a mistake in the invoice ₹ 3,000. |
[Ans. Sales Returns ₹ 41,000; Output CGST ₹ 275; Output SGST ₹ 275; Output IGST ₹ 1,500; Total ₹ 43,050.]
Solution:-

