Vishal/169

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 Neha Payment 1 1,00,800.00
RBL Bank 86,000.00
Discount Rec. 14,800.00

1-Apr-23 Reena Payment 2 65,500.00

RBL Bank 62,500.00
Discount Received 3,000.00

1-Apr-23 Surbhi Receipt 1 3,76,320.00

RBL Bank 3,32,000.00
Discount Allowed 44,320.00

1-Apr-23 Machinery Journal 1 70,000.00

UCO Bank 70,000.00

1-Apr-23 Land Journal 2 11,00,000.00

XY LTD. 11,00,000.00

1-Apr-23 UCO Bank Journal 3 6,00,000.00

Bank Loan for Land 6,00,000.00

1-Apr-23 XY LTD. Journal 4 11,00,000.00

UCO Bank 6,00,000.00
Debentures A/c 5,00,000.00

1-Apr-23 UCO Bank Journal 5 2,50,000.00

Investments 2,00,000.00
Profit on the Sale of Investments 50,000.00

1-Apr-23 (cancelled) Journal 6

1-Apr-23 (cancelled) Journal 7
1-Apr-23 Provision for Tax Journal 8 2,50,000.00
Taxes Paid 2,50,000.00

1-Apr-23 Salary A/c Journal 9 5,000.00

Salary Outstanding 5,000.00

1-Apr-23 Rent A/c Journal 10 10,000.00

Rent Outstandoing 10,000.00

1-Apr-23 Profit & Loss A/c Journal 11 50,000.00

Provision for Tax 50,000.00

1-Apr-23 Depriciation A/c Journal 12 1,50,000.00

Machinery 1,50,000.00

1-Apr-23 Surbhi Sales 1 3,76,320.00

Sales 3,36,000.00
CGST 20,160.00
SGST 20,160.00

1-Apr-23 Heena Sales 2 4,48,000.00

Sales 4,00,000.00
CGST 24,000.00
SGST 24,000.00

1-Apr-23 Ram Sales 3 2,77,200.00

Sales 2,47,500.00
CGST 14,850.00
SGST 14,850.00

continued ...
Vishal/169
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 Neha Purchase 1 1,00,800.00

Purchases A/c 90,000.00
IGST 10,800.00

1-Apr-23 Ruchi Purchase 2 1,79,200.00

Purchases A/c 1,60,000.00
IGST 19,200.00

1-Apr-23 Neha Purchase 3 86,240.00

Purchases A/c 77,000.00
IGST 9,240.00
 Vishal/169
Profit & Loss A/c
For 1-Apr-23

Particulars For 1-Apr-23 Particulars For 1-Apr-23

Opening Stock 20,38,750.00 Sales Accounts 9,83,500.00

Shirts 17,31,250.00 Sales 9,83,500.00
Trousers 3,07,500.00
Closing Stock 20,82,392.86
Purchase Accounts 3,27,000.00 Shirts 15,72,750.00
Purchases A/c 3,27,000.00 Trousers 5,09,642.86

Gross Profit c/o 7,00,142.86

30,65,892.86 30,65,892.86

Nett Profit 8,08,622.86 Gross Profit b/f 7,00,142.86

Indirect Incomes 67,800.00

Discount Rec. 14,800.00
Discount Received 3,000.00
Profit on the Sale of Investments 50,000.00

Indirect Expenses 40,680.00

Depriciation A/c (-)1,50,000.00
Discount Allowed (-)44,320.00
Rent A/c (-)10,000.00
Salary A/c (-)5,000.00
Taxes Paid 2,50,000.00

Total 8,08,622.86 Total 8,08,622.86

 Vishal/169
GSTR-3B
1-Apr-23 to 30-Apr-23

Page 1
GST Registration : 07DUUPK9284D7Z5
Status : Not Signed
Particulars Voucher
Count
Total Vouchers 21
Included in Return
Not Relevant for This Return 6
Uncertain Transactions (Corrections needed) 15
Particulars Taxable IGST CGST SGST/ Cess Tax
Amount UTGST Amount
Return View
3.1 Tax on Outward and Reverse
Charge Inward Supplies
3.2 Interstate Supplies
4 Eligible for Input Tax Credit

A. Input Tax Credit Available (either in

part or in full)
B. Input Tax Credit Reversed
C. Net Input Tax Credit Available (A) - (B)
D. Other Details
1. ITC reclaimed which was reversed
under Table 4(B)(2) in earlier tax period
2. Ineligible ITC under section 16(4) and
ITC restricted due to PoS rules

5 Exempt, Nil Rated, and Non-GST

Inward Supplies
6.1 Interest, Late Fee, Penalty and
Others
 Vishal/169
Balance Sheet
For 1-Apr-23

Liabilities as at 1-Apr-23 Assets as at 1-Apr-23

Capital Account 28,50,000.00 Fixed Assets 22,50,000.00

Reserves & Surplus 7,50,000.00 Land 19,00,000.00
Capital A/c 21,00,000.00 Machinery 3,50,000.00

Loans (Liability) 21,50,000.00 Investments

Secured Loans 6,00,000.00
Unsecured Loans 13,00,000.00 Current Assets 50,83,092.86
Loan From Promoters 2,50,000.00 Closing Stock 20,82,392.86
Sundry Debtors 9,52,200.00
Current Liabilities 12,64,470.00 Cash-in-Hand (-)35,000.00
Duties & Taxes 78,780.00 Bank Accounts 20,13,500.00
Provisions 1,00,000.00 Billls Receivable 70,000.00
Sundry Creditors 3,75,540.00
Bills Payable 6,20,150.00 Difference in opening balances 70,000.00
Rent Outstandoing 40,000.00
Salary Outstanding 50,000.00

Profit & Loss A/c 11,38,622.86

Opening Balance 3,80,000.00
Current Period 8,08,622.86
Less: Transferred 50,000.00

Total 74,03,092.86 Total 74,03,092.86