Assignment on GOODS AND SERVICES TAX

1. Create a new company with name GST INDIA on 2017-18. GSTIN NO- 19AABFW7867L1ZA

Capital -200000, hdfc bank - 200000

2. Company purchase 10 Pcs laser Printer @ 3800 (HSN code -84433240) plus 18% GST from Jain & Company
(GSTIN no-19AABFJ8074C1ZD) a regular dealer of west bengal on 1-7-2017.

3. On 02.07.2017 company sold 10 pcs printer (HSN CODE 84433240) @4600 each plus 18% GST to Paper House
(19AFSPM1762Q1ZG) a regular dealer of west bengal .

4. Pass the adjustment entry and paid tax amount to govt on 1-8-2017

5. on 2-8-2017 company purchased 10 pcs printer (HSN CODE 84433240) @3400 plus 18% gst from Mumbai
traders (GSTIN: 27AAAGM0289C2ZI) dealer of Maharashtra state

6. On 2-8-2017 company sold 10 pcs printer @ 4600 plus 18% GST to Sanjana agency (20AAABT0261G1Z4) regular
dealer of Jharkhand state.

7. On 31-8-2017 company purchase 15 pcs printer @ 3400 plus 18% GST from Ujjwal traders (23AAAAD1685KIZT)
of Madhya Pradesh.

8. On 31-8-2017 company sold 10 pcs printer @ 4600 with GST to Gagan agency (GSTIN no- 24AAAAL0228L2ZV)
regular dealer of Gujrat.

9. Pass adjustment entry also paid GST amount to Govt on 1-9-2017

10. Company purchase 20 pcs mouse (HSN CODE 84716060) @320 each plus 12% GST and 20 pcs of printer (HSN
CODE 84433240) @ 4600 each plus 18% GST from Anurag enterprises (19AYZPS6279G1Z7) a register dealer of
west bengal On 1-8-2017

11. company sold 18 pcs mouse (HSN CODE 84716060) @400 each plus 12% GST and 20 pcs of printer(HSN CODE
84433240) @ 5000 plus 18% GST to Akhil traders (19ACZPG6000H1ZF) on 2-8-2017 Regular dealer of West
bengal.

12. company purchase 15 pcs mouse @320 with GST @ 12% and 18 pcs printer @ 3400 with GST @ 18% from
Mumbai traders (GSTIN: 27AAAGM0289C2ZI) regular dealer of Maharashtra

13. company sold 12 pcs mouse @ 400 with GST 12% and 11 pcs printer @ 5000 to gagan agency (GSTIN no-
24AAAAL0228L2ZV) regular dealer of Gujrat.

14. On 1-10-2017 company provided interior decora on service (SAC: 00440076) amoun ng Rs. 320000 plus 18%
GST to Galaxy ltd.(19AAKFG8349L1ZM)a regular dealer of westbengal.

15. On 2-10-2017 company received a bill amoun ng Rs. 132000 plus 18% GST for adver sement services (SA
005440013) from third eye ltd. (19AADCT2590E1ZA) a regular dealer of west bengal.

16. On 1-12-2017 company provided interior decora on services (sac: 00440076) amoun ng to Rs 92000 plus
18% GST to orbit solu ons (Gs n 12AAAGM0289C1ZU) a regular dealer of arunachal Pradesh

17. On 2-12-2017 company received adver sement services (sac: 005440013) amoun ng to Rs 62000 plus 18
GST to net solu ons (Gs n 27AAAGM0289C2ZI) a regular dealer of maharashtra.

Treatment on Capital goods

Company purchase a machinery of Rs 50000 plus 12% gst from Bharat machineries Itd(19BVTPS1773DAZZ) regula
dealer of west bengal on 1-1-2018
 Reverse charge - inward supply of services

18. On 1-3-2018 company availed manpower services from Adi manpower solu ons(urd) amoun ng to Rs 20000
rate of GST @12% and paid the en re amount by cheque on the same day

Reverse charge - inward supply of goods

19. On 2-3-2018 company purchased 10 pcs laptop @32000 from gupta and sons who is an unregistered dealer