Q.Pass journal entries in the books of a Gujarat trader for:

Recording GST correctly comes down to one discipline: never let a GST component sit mixed inside the Purchases, Sales, Cash or Debtor/Creditor figure — always split every invoice into its basic value and its separate tax components, and post the tax components to their own accounts.

On the purchase side, a business opens Input CGST A/c, Input SGST A/c and Input IGST A/c (as applicable) — these behave like assets, because the business has a claim to recover this tax through set-off. A typical intra-state purchase entry debits Purchases A/c for the basic value, debits Input CGST A/c and Input SGST A/c for the tax, and credits Cash/Bank/the supplier for the full invoice amount.

On the sale side, a business opens Output CGST A/c, Output SGST A/c and Output IGST A/c (as applicable) — these behave like liabilities, because the business owes this tax to the government once collected from the customer. A typical intra-state sale entry debits Cash/Bank/the customer for the full invoice amount and credits Sales A/c for the basic value and Output CGST A/c and Output SGST A/c for the tax. …