Journal Voucher in case of Supply of survice/Goods
Ex: Sales 10,000/- (GST 18%) ( TDS 10%)
Sales Register
By XYZ Ltd (Debtors) A/c 10,800 (Balance Fig)
By TDS Receivable ( If applicable)A/c 1,000 ( TDS on on Taxable Amount )
To Sales A/c 10,000 ( Taxable Amount)
To CGST A/c 900 (9% on Taxable Amount)
To SGST A/c 900 (9% on Taxable Amount)
In case of TDS not applicable:
By XYZ Ltd (Debtors) A/c 11,800 (Balance Fig)
To Sales A/c 10,000 ( Taxable Amount)
To CGST A/c 900 (9% on Taxable Amount)
To SGST A/c 900 (9% on Taxable Amount)
Nature of Ledgers
By XYZ Ltd (Debtors) A/c Sundry Debtors Current Assets
By TDS Receivable ( If applicable)A/c --- Current Assents
To Sales A/c --- Sales
To CGST A/c Duties& Taxes Current Liabilities
To SGST A/c Duties& Taxes Current Liabilities
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