Mr. Vijay has entered into the following transactions during the month of December, 2025. You are required to journalise the same in his books of…

In the Books of Mr. Vijay Particulars LF Amount (Dr) Amount (Cr) (i) Purchases A/c Dr. 18,000 Input CGST A/c Dr. 1,620 Input SGST A/c Dr. 1,620 To Ramsons A/c 11,240 To Bank/Cash A/c 10,000 (Being goods purchased from Ramson’s, CGST and SGST payable @9% each) (ii) Drawings A/c Dr. 11,800 To Purchase A/c 10,000 To Input CGST A/c 900 To Input SGST A/c 900 (Being goods withdrawn for personal use and input CGST and input SGST debited at the time of purchase reversed) (iii) Machinery A/c (WN - 1) Dr. 50,000 Input IGST A/c Dr. 2,500 To Bank A/c 52,500 (Being machinery purchased and IGST paid @5%) (iv) Vinod A/c Dr. 3,186 To Purchase Return A/c 2,700 To Input CGST A/c 243 To Input SGST A/c 243 (Being goods returned to Vinod and input CGST & SGST debited at the time of purchases reversed) Working Note 1: Machinery purchased is including IGST @5%. So, the value of machinery excluding IGST = 52,500x 100/105 = 50,000 IGST = 50,000X 5%= 2,500