M/s Ram Narain & Sons of Kerala, who are dealers in readymade garments. purchased the following:

M/s Ram Narain & Sons of Kerala, who are dealers in readymade garments. purchased the following:-

2023
May 2	Purchased from Fashion House, Mumbai (Maharshtra):- 100 Shirts @ ₹ 1,800 per Shirt 75 T-shirts @ ₹ 1,600 per piece Less: Trade Discount 20%; and freight charges payable ₹ 10,000
10	Purchased from Appolo Garments, Kerala:- 65 Shirts @ ₹ 2,000 per piece 80 T-shirts @ ₹ 1,500 per piece Less: 20% Trade Discount and freight charges payable ₹ 2,000.
May 15	Purchased from Garden Furniture House, Kolkata:- 12 Chairs @ ₹ 5,000 per chair
25	Purchased from Amitabh Shirts, New Delhi for cash:- 120 Shirts @ ₹ 1,500 per Shirt

Prepare Purchase Book assuming CGST @ 9% and SGST @ 9%. [Ans. Purchase ₹ 4,40,000; Input CGST ₹ 18,180; Input SGST ₹ 18,180; Input IGST ₹ 45,000; Freight Inwards ₹ 12,000; Total ₹ 5,33,360.] Solution:-