Prepare a Purchases book from the following transactions of Techno Computers Date (2026) Particulars Jan. 3 Bought from Rocket Computers (Delhi), on…

In the Books of Techno Computers Purchases Book Date Particulars L.F. Details (₹) Cost (₹) Input CGST (₹) Input SGST (₹) Input IGST (₹) Freight (₹) Total (₹) 2026 Jan. 3 Rocket Computers 10 RAM @ ₹ 1,400 each 14,000 50 Pen Drives @ ₹ 300 each 15,000 29,000 Less: Trade Discount @ 10% (2,900) 26,100 Add: CGST @ 9% 2,349 Add: SGST @ 9% 2,349 Add: Freight 700 31,498 Jan. 5 Yes Computers 20 Hard Disk @ ₹ 3,600 each 72,000 10 UPS @ ₹ 2,000 each 20,000 92,000 Less: Trade Discount @ 10% (9,200) 82,800 Add: IGST @ 18% 14,904 97,704 Jan. 17 Sai Computers 8 Motherboards @ ₹ 2,500 each 20,000 20 Web Camera @ ₹ 600 each 12,000 32,000 Less: Trade Discount @ 5% (1,600) 30,400 Add: CGST @ 9% 2,736 Add: SGST @ 9% 2,736 Add: Freight 2,500 38,372 Total 1,39,300 5,085 5,085 14,904 3,200 1,67,574 Working Note: GST is a comprehensive indirect tax applied to the manufacturing, sale, and consumption of goods and services. Input GST is paid on purchases and can be set off against Output GST. Therefore, separate columns are maintained in the Purchases Book for recording Input CGST, Input SGST, and Input IGST. Trade discounts are deducted first, then GST is calculated on the remaining balance. When a supplier charges for shipping, these costs are included in the total invoice value. A separate column for "Freight" is provided in the Purchases Book to track these expenses.