Prepare Returns Inward and Returns Outward Books from the following in the books of Modern Shoes, Kolkata (West Bengal) assuming CGST @ 6% and SGST @ 6%:

Prepare Returns Inward and Returns Outward Books from the following in the books of Modern Shoes, Kolkata (West Bengal) assuming CGST @ 6% and SGST @ 6%:-

2023
January 3	Returned to Bata Shoe Co., Kolkata 50 pairs to Chappals being not up to the approved sample @ ₹ 600 per pair Less: Trade Discount 20%
10	Guru Nanak & Co., Kolkata, returned to us:- 10 pairs of Shoes, for being defective @ ₹ 1,200 per pair Less: Trade Discount 10%
15	Returned to Baluja Shoe Co., Kolkata 20 pairs of ladies chappals @ ₹ 500 per pair Less: 15%
22	Partap Footwear Co., Patna (Bihar), returned to us:- 50 pairs of Shoes @ ₹ 1,400 per pair Less: 5%
27	Manoj Shoe Co., Kolkata, returned to us:- 20 pairs to Sandals @ ₹ 1,000 per pair
31	Returned to Liberty Shoe Co., Ranchi (Jharkhand) defective shoes worth ₹ 5,000.

[Ans.] Returns Outward Book: Purchase Returns ₹ 37,500; Input CGST ₹ 1,950; Input SGST ₹ 1,950; Input IGST ₹ 600; Total ₹ 42,000. Returns Inwards Book: Sales Returns ₹ 97,300; Output CGST ₹ 1,848; Output SGST ₹ 1,848; Output IGST ₹ 7,980; Total ₹ 1,08,976.]