We know that Sales entry is

Party Dr

To Sales

Explanation-Sales is an Income, all Incomes are Credited

Party is Sundry Debtor, an Asset, when Asset Increases it is Debited


Same Entry with GST is

Sales Dr

To Party

To Output GST


We have to pay this GST, so it is liability for us. When liability increases it is credited.


Let’s learn about it with the help of an example



entries for sales.jpg

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B Dr To Sales 200000 200000 210000 200000 B Dr To Sales Interstate 5% To Output IGST 5% 10000 Sales Interstate Rs 200000 + 5% GST 210000 200000 B Dr To Sales Local 5% To Output SGST 2.5% 5000 Sales Local Rs 200000 + 5% GST 5000 To Output CGST 2.5% Entry for Sales Sales to B Rs 200000

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.