Scrap sold out entry

As per section 7 of the CGST act 2017 , GST applicable on sale of scrap ,so you have to issue tax invoice .

Booking entry will be

Trade Debtor's A/c Dr
To Scrap sale A/c Cr
To CGST A/c Cr
To SGST A/c Cr
( Booking of Scrap sale )

When you receive payment pass entry

Cash / Bank A/c Dr
To Trade Debtor's A/c Cr
( payment received , sale of scrap )

Note - Take Scrap sale A/c under Direct Income , Trading Account .
In Tally 1 entry will be under sales and 2 nd entry under receipt .

Agreed with above