2. Pass journal entries charging CGST and SGST @ 6% each except where
it is not required as per GST Act:
1. Bought goods from Mohan 25,000
2. Sold goods to Ram for 30,000
3. Goods costing 5,000 bought from Mohan were distributed as
free samples
4. Paid salary to staff 10,000
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Answer:
Purchases A/C dr.
To Input CGST A/C
To Input SGST A/C
To Mohan A/C
Ram, s A/C dr.
To outpus CGST AC
TO OUTPUT SGST AC
TO SALES AC