Journal Entry 
Chapter - 4 
Question - 27

Pass entries in the book of Astha assuming all transaction have been entered in the state of C.G. assume CGST @ 6% & SGST @ 6%.
2018 
April 01 Purchases goods for Rs. 2,00,000 and payment by cheque RS. 2,00,000.
April 05 Sold Goods for Rs. 1,60,000 to Devika for credit Rs. 1,60,000.
April 10 Purchases Goods for Rs. 50,000 on credit Rs. 50,000.
April 15 Purchases Stationery for cash Rs. 4,000.
April 20 Received Interest Rs. 5,000.
April 30 Paid for Advertisement Rs. 30,000 by cheque.