Entry for cash sales will be
Cash Dr
To Sales
To Output CGST
To Output SGST
Cash Sales are shown just like Normal Sales in 3.1(a)
Outward taxable supplies
However if is interstate,it is also to be shown in
3.2(a)
Refer
This month GST Return 3b TO BE FILED
Refer
https://www.teachoo.com/6641/1948/How-to-fill-GSTR-3B-Return/category/GST-Return-Format-/
Written on Aug. 17, 2017, 7:10 p.m.