Q.Enter the following transactions of a trader in the Sales Book, and show the ledger postings (assume GST @ 12%, i.e. CGST 6% + SGST 6%):
2026 Oct 4 — Sold goods to Deepak Traders, list price ₹22,000, trade discount 10%, Invoice No. 601.
2026 Oct 11 — Sold goods to Eknath & Sons, list price ₹16,000, no trade discount, Invoice No. 602.
2026 Oct 19 — Sold goods to Farhan Enterprises, list price ₹9,000, trade discount 5%, Invoice No. 603.

This is the Sales Book counterpart of the Purchase Book problem — the same trade-discount-then-GST method applies, but the postings go in the opposite direction since the business is now the seller.

After trade discount, the taxable values are ₹19,800 (Deepak), ₹16,000 (Eknath) and ₹8,550 (Farhan), giving total taxable value ₹44,350, total CGST ₹2,661, total SGST ₹2,661, and total net amount ₹49,672.

Working: Deepak Traders — trade discount = 10% of ₹22,000 = ₹2,200; taxable value = ₹19,800; CGST 6% = ₹1,188; SGST 6% = ₹1,188; net = ₹22,176. Eknath & Sons — no discount; taxable value = ₹16,000; CGST = ₹960; SGST = ₹960; net = ₹17,920. Farhan Enterprises — trade discount = 5% of ₹9,000 = ₹450; taxable value = ₹8,550; CGST = ₹513; SGST = ₹513; net = ₹9,576.

Sales Book, for October 2026

Check: 22,176 + 17,920 + 9,576 = ₹49,672, and separately 44,350 + 2,661 + 2,661 = ₹49,672 — both routes agree.

Ledger postings: Deepak Traders A/c ... Dr ₹22,176; Eknath & Sons A/c ... Dr ₹17,920; Farhan Enterprises A/c ... Dr ₹9,576; To Sales A/c ₹44,350; To Output CGST A/c ₹2,661; To Output SGST A/c ₹2,661.

Remember the direction reverses compared to the Purchase Book: in the Sales Book, customers are DEBITED (they owe the business), and Sales/Output-GST accounts are CREDITED (income/liability for the business), exactly the opposite of the Purchase Book's postings.

Students sometimes post the Sales Book totals using the Purchase Book's debit/credit direction out of habit — always re-check: sales increase what customers owe (debit customer) and increase the business's income/tax-collected liability (credit Sales/Output GST).