How to pass entry in gst

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i purchase some goods from X ₹ 100 and sele to Y ₹ 250 and sales invoice issue by me. But Y make a payment through Credit card direct X ₹ 250 and difference of payment pass on to me so how to pass entry?
Replies (2)

entry or purchase

goods a/c    100/-

       To x       100/-

entry for sales 

Y  a/c            250/-

    To    goods   250/-

entry for payment

By   x        100/-

To   y  a/c         250/-

By  income received      150/-

( x receives 100/- out of 250/- paid and reamaing received by u =150/-

gst amount not mention in question )

 

 

thanks


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