Mohammad Areeb 0119

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 Received 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 Machinery Payment 3 70,000.00

UCO Bank 70,000.00

1-Apr-23 XY Ltd Payment 4 6,00,000.00

UCO Bank 6,00,000.00

1-Apr-23 Salary O/s Payment 5 15,000.00

UCO Bank 15,000.00

1-Apr-23 Rent O/s Payment 6 30,000.00

UCO Bank 30,000.00

1-Apr-23 Rent Payment 7 15,000.00

UCO Bank 15,000.00

1-Apr-23 Provision for Tax Payment 8 2,50,000.00

UCO Bank 2,50,000.00

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

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

1-Apr-23 Bank Loan Receipt 2 6,00,000.00

UCO Bank 6,00,000.00

1-Apr-23 Investments Receipt 3 2,00,000.00

UCO Bank 2,50,000.00
Profit on Sale of Investments 50,000.00

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

XY Ltd 11,00,000.00

1-Apr-23 XY Ltd Journal 2 5,00,000.00

Debentures 5,00,000.00

1-Apr-23 Salary Journal 3 5,000.00

Salary O/s 5,000.00

1-Apr-23 Rent Journal 4 10,000.00

Rent O/s 10,000.00

1-Apr-23 Profit & Loss A/c Journal 5 50,000.00

Provision for Tax 50,000.00

1-Apr-23 Depreciation on Machinery Journal 6 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

continued ...
Mohammad Areeb 0119
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 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

1-Apr-23 Neha Purchase 1 1,00,800.00

Purchases 90,000.00
IGST 10,800.00

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

Purchases 1,60,000.00
IGST 19,200.00

1-Apr-23 Neha Purchase 3 86,240.00

Purchases 77,000.00
IGST 9,240.00
 Mohammad Areeb 0119
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 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 48,43,092.86
Loan From Promoters 2,50,000.00 Closing Stock 20,82,392.86
Sundry Debtors 9,52,200.00
Current Liabilities 12,19,470.00 Cash-in-Hand 35,000.00
Duties & Taxes 78,780.00 Bank Accounts 17,03,500.00
Provisions 1,00,000.00 Bills Receivable 70,000.00
Sundry Creditors 3,75,540.00
Bills Payable 6,20,150.00
Rent O/s 10,000.00
Salary O/s 35,000.00

Profit & Loss A/c 8,73,622.86

Opening Balance 3,80,000.00
Current Period 5,43,622.86
Less: Transferred 50,000.00

Total 70,93,092.86 Total 70,93,092.86

 Mohammad Areeb 0119
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 16,42,750.00
Purchases 3,27,000.00 Trousers 4,39,642.86

Gross Profit c/o 7,00,142.86

30,65,892.86 30,65,892.86

Indirect Expenses 2,24,320.00 Gross Profit b/f 7,00,142.86

Depreciation on Machinery 1,50,000.00
Discount Allowed 44,320.00 Indirect Incomes 67,800.00
Rent 25,000.00 Discount Received 17,800.00
Salary 5,000.00 Profit on Sale of Investments 50,000.00

Nett Profit 5,43,622.86

Total 7,67,942.86 Total 7,67,942.86

 Mohammad Areeb 0119
GSTR-3B
1-Apr-23 to 30-Apr-23

Page 1
GST Registration : 07DUUPK9284D7Z5
Status : Not Signed
Particulars Voucher
Count
Total Vouchers 23
Included in Return
Not Relevant for This Return 9
Uncertain Transactions (Corrections needed) 14
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