BHOOMIKA GST

Day Book
For 1-Apr-23
Page 1
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty
1-Apr-23 M. Ltd Payment 1 1,15,000.00
Agst Ref 27 1,15,000.00 Dr
State Bank of India 1,15,000.00
1-Apr-23 PQR Ltd. Payment 2 21,24,000.00
ABC Ltd. 30,00,000.00
State Bank of India 51,24,000.00
1-Apr-23 Electricity Payment 3 20,000.00
State Bank of India 20,000.00
1-Apr-23 Telephone Exp Payment 4 14,000.00
Input CGST 1,260.00
Input SGST 1,260.00
State Bank of India 16,520.00
1-Apr-23 Outstanding Salary Payment 5 50,000.00
Salary 50,000.00
State Bank of India 1,00,000.00
1-Apr-23 Interest on Debenture Payment 6 80,000.00
State Bank of India 80,000.00
1-Apr-23 Provision for Tax Payment 7 2,40,000.00
State Bank of India 2,40,000.00
1-Apr-23 Insurance Expenses Payment 8 24,000.00
Input CGST 2,160.00
Input SGST 2,160.00
State Bank of India 28,320.00
1-Apr-23 Output CGST Payment 9 2,460.00
Output SGST 2,460.00
State Bank of India 4,920.00
1-Apr-23 R. Ltd Receipt 1 2,30,000.00
Agst Ref 2 2,30,000.00 Cr
State Bank of India 2,30,000.00
1-Apr-23 Bank Loan Receipt 2 10,00,000.00
10% Debentures 38,00,000.00
State Bank of India 48,00,000.00
1-Apr-23 Investment Receipt 3 1,50,000.00
Gain on Sale of Investment 12,000.00
State Bank of India 1,62,000.00
1-Apr-23 Rent Receipt 4 8,00,000.00
State Bank of India 8,00,000.00
1-Apr-23 M. Ltd Journal 1 5,960.00
Agst Ref 27 5,960.00 Dr
Discount Received 5,960.00
1-Apr-23 Discount Allowed Journal 2 5,200.00
R. Ltd 5,200.00
Agst Ref 2 5,200.00 Cr
1-Apr-23 Plant and Machinery Journal 3 21,24,000.00
PQR Ltd. 18,00,000.00
Input CGST 1,62,000.00
Input SGST 1,62,000.00
1-Apr-23 Land and Building Journal 4 30,00,000.00
ABC Ltd. 30,00,000.00

continued ...
BHOOMIKA GST
Day Book : For 1-Apr-23 Page 2
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty

1-Apr-23 Stock Abnormally Destroyed Journal 5 16,800.00

Purchase 15,000.00
Input CGST 900.00
Input SGST 900.00
1-Apr-23 Snp Insurance Company Journal 6 10,080.00
Stock Abnormally Destroyed 10,080.00
1-Apr-23 Salary Journal 7 10,000.00
Outstanding Salary 10,000.00
1-Apr-23 Input CGST Journal 8 18,000.00
Input SGST 18,000.00
Input IGST 14,000.00
GST Input Tax Credit 50,000.00
1-Apr-23 Prepaid Insurance Journal 9 2,000.00
Insurance Expenses 2,000.00
1-Apr-23 Input CGST Journal 10 2,460.00
Input SGST 2,460.00
Output CGST 2,460.00
Output SGST 2,460.00
1-Apr-23 Tax Expense Journal 11 70,000.00
Provision for Tax 70,000.00
1-Apr-23 Depreciation Journal 12 3,00,000.00
Land and Building 3,00,000.00
1-Apr-23 Interest on Debenture Journal 13 95,000.00
Outstanding Interest on Debenture 95,000.00
1-Apr-23 Interest on Bank Loan Journal 14 30,000.00
Bank Loan 30,000.00
1-Apr-23 Depreciation on Plant and Machinery Journal 15 3,50,000.00
Plant and Machinery 3,50,000.00
1-Apr-23 (cancelled) Journal 16
1-Apr-23 Insurance Expenses Journal 17 1,800.00
Prepaid Insurance 1,800.00
1-Apr-23 G. Ltd Credit Note 1 16,800.00
Agst Ref 1 16,800.00 Cr
Sales Return 15,000.00
Output CGST 900.00
Output SGST 900.00
1-Apr-23 G. Ltd Sales 1 2,24,000.00
New Ref 1 2,24,000.00 Dr
Sales 2,00,000.00
Output CGST 12,000.00
Output SGST 12,000.00
1-Apr-23 R. Ltd Sales 2 2,35,200.00
New Ref 2 2,35,200.00 Dr
Sales 2,10,000.00
Output IGST 25,200.00
1-Apr-23 C Sales 3 16,800.00
New Ref 3 16,800.00 Dr
Sales 16,800.00
1-Apr-23 M. Ltd Purchase 1 1,20,960.00
New Ref 27 1,20,960.00 Cr
Purchase 1,08,000.00
Input CGST 6,480.00
Input SGST 6,480.00
1-Apr-23 E Purchase 2 41,000.00
New Ref 57 41,000.00 Cr
Purchase 41,000.00