THE INSTITUTE OF COMPUTER ACCOUNTANTS

Unit-1401, Eco Centre, Sector V, Kolkata – 700091

Offline Question Paper | GST
Paper Code: 10082201

Full Marks: 50 Time: 45 min

You are the accountant of CITYGROUP PRIVATE LIMITED (GSTIN –

19AETPM1179D1Z5) running an electronics retail business in West Bengal. Create the
company using Tally and pass necessary journal entries (incl. ITC Adj.) based on the
following documents. After completion of the exam, take the Tally backup of the
company, save the backup folder in desktop folder. (Keep in mind the provisions of GST,
wherever applicable).
Generate “GSTR 3B.json file” and save the same in desktop with your student code, e.g.
A0001000_GSTR3B.json.

BlogBeat Private Limited

Regtd. Office: 62, Bentink Street, 2nd floor, Kolkata - 700069
Phone : (033) 2231 6000, GSTIN : 19AAACW2819A1ZM

TAX INVOICE
CITYGROUP Pvt. Ltd. Invoice No.: INV/031/22-23

27, Netaji Subhas Road Date: 01/08/2022

Kolkata - 700001 HSN Code : 8471

West Bengal

Sl.No. Description Quantity Rate AMOUNT (` )

1 Canvas LapTab II 15.6 inch laptops 200 17,000.00 34,00,000.00

CGST @ 9% 3,06,000.00
SGST @ 9% 3,06,000.00

INR Forty Lakhs Twelve Thousands Only

TOTAL 40,12,000.00

E. & O.E.
Terms: 1.1.PLEASE
All dispute
PAYSubject
BY A/CtoPAYEE
Kolkata
CHEQUE/DRAFT/PAY
Jurisdiction ORDER ONLY. E.& O.E
2. Product sold
2.WARRANTY ONunder guarantee will
ALL PRODUCT be replaced
IS SUBJECT TOonly
THEafter getting the For BlogBeat Pvt. Ltd.
replacement from our principals

3.3.ALL
goods
DISPUTES
found to SUBJECT
be physically
TO damaged
KOLKATA will
JURISDICTION
not be replaced
ONLY.
/ repaired Rajiv Bhansal

Authorised Signatory
 THE INSTITUTE OF COMPUTER ACCOUNTANTS
Unit-1401, Eco Centre, Sector V, Kolkata – 700091
Offline Question Paper | GST
Paper Code: 10082201

Full Marks: 50 Time: 45 min

CITY GROUP Private Limited

27, Netaji Subhas Road Kolkata- 700001, West Bengal
Phone : (033) 2431 6000,

Webex Private limited UN/040/22-23

Invoice No.: Date: 02/08/2022

Jeevan Tara Building, 1st Floor Sansad marg Party's GSTIN : 07AAUFS9672G1ZC
New Delhi - 110001 HSN Code 8471
:

Sl.No. DESCRIPTION QUANTITY RATE (` ) AMOUNT (` )

1 Canvas LapTab II 15.6 inch laptops 70 pcs 20,000.00 14,00,000.00

Add : IGST 18% 2,52,000.00

INR Sixteen Lakhs Fifty two

Thousands only
TOTAL 16,52,000.00

E. & O.E.
Terms: 1. All dispute Subject to Kolkata Jurisdiction.
2. Goods found to be physically damaged will not be replaced.
Sanjay
For CITYGROUP Pvt. Ltd.
 THE INSTITUTE OF COMPUTER ACCOUNTANTS
Unit-1401, Eco Centre, Sector V, Kolkata – 700091
Offline Question Paper | GST
Paper Code: 10082201

Full Marks: 50 Time: 45 min

 THE INSTITUTE OF COMPUTER ACCOUNTANTS
Unit-1401, Eco Centre, Sector V, Kolkata – 700091
Offline Question Paper | GST
Paper Code: 10082201

Full Marks: 50 Time: 45 min

Debit Note
Webex Private Limited
Inv No. UN/040/22-23 Sansad Marg
New Delhi - 110001
CITYGROUP Private Limited
27, Netaji Subhas Road
Kolkata-700001 West Bengal
Particulars Amount (Rs.)

8 Canvas LapTab II 15.6 inch Laptops 1,60,000.00

INR One lakhs Sixty Thousands Only 1,60,000.00

E. & O.E
for Global Pvt. Ltd.
Date: 31/08/22 aa th ur
A nu sh re e M
(signature)

Debit Note
CITYGROUP Private Limited
Inv No. INV/031/22-23 27,Netaji Subhas Road
Kolkata - 700001
BlogBeat Private Limited
62, Bentink Street
Kolkata-700069 West Bengal
Particulars Amount (Rs.)

10 Canvas LapTab II 15.6 inch Laptops 1,70,000.00

INR One lakhs Seventy Thousands Only 1,70,000.00

E. & O.E
for Global Pvt. Ltd.
Date: 01/09/22
S an jay
(signature)
 THE INSTITUTE OF COMPUTER ACCOUNTANTS
Unit-1401, Eco Centre, Sector V, Kolkata – 700091
Offline Question Paper | GST
Paper Code: 10082201

Full Marks: 50 Time: 45 min

CITYGROUP Private Limited

27,Netaji Subhas Road
Phone No. (033) 2431 6000

Record of Stock Destroyed

Reference No. : INV / 031 / 22-23

Date : 31/10/22

Item Specification Quantity in Numbers

Canvas LapTab II 15.6 inch laptops 10

Remarks : Inventory damaged by fire 10

Sanjay
for CityGroup Private Limited