Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Sales entry in gst

Denish Kaangariwala (136 Points)

19 June 2023

sales entry kaise kare in gst

Reply
Follow
Share

3 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 19 June 2023

1) For Itra- state Sales

Trade Debtors A/c Dr
To Sales A/c Cr
To Out put CGST A/c Cr
To Out put SGST. A/c Cr
( Intra- state sales )

2) For Inter-state sales.

Trade Debtors A/c Dr
To Sales A/c Cr
To Out put IGST A/c Cr
( Inter - state sales)

Upgrade to CAclubindia Pro. Subscribe Now!

Denish Kaangariwala (136 Points)
Replied 19 June 2023

Debit note aur credit note entry kaise kare

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 20 June 2023

Credit note entry Intra-State

Sales return A/c Dr
Output CGST A/c Dr
Out put SGST A/c Dr
To Trade Debtors A/c Cr
( Sales return entry)

Debit Note entry Intra-State

Trade Creditor A/c Dr
To Purchase return A/c Cr
To Input CGST A/c Cr
To Input SGST A/c Cr
( Purchase return)

---------------------------------

Inter-state Cases credit note

Sales return. A/c Dr
Out put IGST A/c Dr
To Trade Debtors. A/c Cr
( Sales return)

Debit Note. Inter- State case

Trade Creditor. A/c Dr
To purchase return. A/c Cr
To Input IGST A/c Cr
( purchase return)