you are really tax practitioner ? i don't want to insult your intelligence. but this is basic thing. you should work more minimum 2years in a ca firm or other related office to act as tax practitioner. sorry but check your spelling too.
answer - e.g sales to customer 100
customer 100 bank 110 customer a/c 10
TO SALES 100 TO Customer 110 to cash/bank( excess amount paid to him received)
or you can adjust extra amount paid in next bill
if next sell is 200
Bank a/c 190
to customer 190 ( Rs. 10 extra received in ealier transaction automatically adjusted.)
CAclubindia
