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Composition Apr

Shyam Verma started a sweet business named Jai Shree Shyam Sweets and registered it under the composition scheme with GST number 08APYPA3333H1ZS. The document details various transactions including capital introduction, purchases, sales, and bank statements for the financial year 2025-26. It includes invoices for purchases from different suppliers and sales to customers, along with GST calculations and payment methods.

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vishnu singh
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42 views19 pages

Composition Apr

Shyam Verma started a sweet business named Jai Shree Shyam Sweets and registered it under the composition scheme with GST number 08APYPA3333H1ZS. The document details various transactions including capital introduction, purchases, sales, and bank statements for the financial year 2025-26. It includes invoices for purchases from different suppliers and sales to customers, along with GST calculations and payment methods.

Uploaded by

vishnu singh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

COMPOSITION ACCOUNTING PRACTICAL LEARN

*MR SHYAM VERMA STARTED A BUSINESS OF SWEET BY NAME JAI SHREE SHYAM SWEETS

CREATE A COMPANY BY NAME JODHPUR MISTHAN BHANDAR

ADDRESS- JAIPUR ROAD SIKAR

PIN CODE- 332001

TELEPHONE NO.-01572-254621

MOB NO. 9649691788

MAIL ID – JMBSIKAR@[Link]

F.Y.2025-26

ENABLE GST IN F11 FEATURE

*HE GOT HIS BUSINESS REGISTERED UNDER THE COMPOSITION SCHEME.

GST NO.- 08APYPA3333H1ZS

*01/04/2025 SHYAM VERMA CAPITAL INTRODUCED

CASH 500000/-

FURNITURE 20000/-

SHOP 300000/-
*2/4/2025 OPEN A BANK A/C IN BARODA BANK WITH CASH 2000/-

BANK A/C NO.-01600110078488 / IFSC- BARB0SCHSIK / BRANCH- SALASAR ROAD SIKAR

* 2/4/2025 CASH DEPOSIT

*2/4/2025 HE PURCHASED THE FOLLOWING ITEMS IN THE BUSINESS

RAJ MAWA HOUSE


JAIPUR ROAD SIKAR-332001 GST REG NO. 08ACFPG0489F1ZC

Invoice No.: _GST/25-26/06 Date: __02__ / __04__ / _2025_____

Customer Name: ____JAI SHREE SHYAM SWEETS____


Customer GSTIN (if applicable): ___08APYPA3333H1ZS___

[Link]. ITEMS HSN CODE GST% QTY RATE TAXABLE GST


AMOUNT AMOUNT
1 MAWA 0402 5% 10KG 250/KG 2500 125
2 RASGULLAH 2106 5% 2CTN 1200/CTN 2400 120
1*12PCS
3 GULAB 2106 5% 2CTN 1300/CTN 2600 130
JAMUN
1*12 PCS
7500 375
INVOICE 7875
VALUE

M/S MALIK ENTERPRISES


123 Industrial Area, SIKAR (RAJASTHAN) GST NO. -08ABCDE1234F1Z5

Invoice No.: _ 2025/GBD-001 Date: __02__ / __04__ / _2025_____

Customer Name: ____JAI SHREE SHYAM SWEETS____

Customer GSTIN (if applicable): ___08APYPA3333H1ZS___

[Link]. ITEMS HSN CODE GST% QTY RATE TAXABLE GST


AMOUNT AMOUNT
1 BESAN 1106 0% 200KG 70 14000 -
(EXEMPT)
2 SUGAR(50KG 1701 5% 5BORA 2000/BORA 10000 500
)

INVOICE 24500
VALUE

*NOTE*

 Packaged/branded besan attracts 5% GST (CGST 2.5% + SGST 2.5%)


 Loose or unbranded besan is GST-exempt (0%)

M/S RAJU JI PANSARI


123 Industrial Area, SIKAR (RAJASTHAN) GST NO. -08SMSPS3434R1ZC

Invoice No.: _ RJP/23 Date: __02__ / __04__ / _2025_____

Customer Name: ____JAI SHREE SHYAM SWEETS____

Customer GSTIN (if applicable): ___08APYPA3333H1ZS___

:
[Link]. ITEMS HSN CODE GST% QTY RATE TAXABLE GST
AMOUNT AMOUNT
1 BADAM 0802 5% 2KG 600/KG 1200 60
ALMOND
2 KAJU 0801 5% 2KG 750/KG 1500 75
3 KISMISS 0806 5% 1KG 320/KG 320 16
4 KESAR 0910 5% 50GRM 5000/KG 250 12.5
INVOICE 3434
VALUE

* 2/4/2025 PURCHASE BHATTI IN CASH 5000/-

TAX INVOICE
DEV GAS SUPPLIAR
DEVI PURA ROAD SIKAR
GSTIN: 08YTYR7676R1Z1

Buyer: JAI SHREE SHYAM SWEETS


GSTIN: 8APYPA3333H1ZS

Invoice No: INV/0325 Date: 02/04/2025


-------------------------------------------------------------
Description | HSN Code| Qty | Rate | GST % | Amount
LPG Gas Cylinder | 73110010 | 10 | ₹1,500 | 18% | ₹15,000
-------------------------------------------------------------
Subtotal ₹15,000
+ CGST @9% ₹1,350
+ SGST @9% ₹1,350
-------------------------------------------------------------
**Total Payable** ₹17,700

SALE OF APRIL MONTH

BILL OF SUPPLY
08APYPA3333H1Z
GST NO. S
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME RAJESH SHARMA BILL NO. 1
ADDRESS SIKAR
PAYMENT DATE-03/
RECEIVED CASH APRIL/2025
AMOUN
ITEM QTY RATE T
LADOO 1KG 140/KG 140

INVOICE
VALUE 140

BILL OF SUPPLY
GST NO. 08APYPA3333H1ZS
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME DINESH BILL NO. 2
ADDRESS SIKAR
PAYMENT RECEIVED CASH DATE-5/4/2025
ITEM QTY RATE AMOUNT
DILKASAR 2.5 KG 380/KG 950

INVOICE VALUE 950

BILL OF SUPPLY
GST NO. 08APYPA3333H1ZS
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME LOKESH BILL NO. 3

ADDRESS SIKAR
PAYMENT RECEIVED CASH DATE-
10/4/2025
ITEM QTY RATE AMOUNT
LADOO 11/KG 140/KG 1540

INVOICE VALUE 1540

BILL OF SUPPLY
GST NO. 08APYPA3333H1ZS
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME SHARWAN KUMAR BILL NO. 4
ADDRESS SIKAR
DATE-
PAYMENT RECEIVED UPI 16/4/2025
AMOUN
ITEM QTY RATE T
PETHA 2/KG 280/KG 560

INVOICE VALUE 560

BILL OF SUPPLY
GST NO. 08APYPA3333H1ZS
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME GANESH BILL NO. 5
ADDRESS SIKAR
DATE-
PAYMENT RECEIVED CASH 18/04/2025
ITEM QTY RATE AMOUNT
BHUJIA LOOSE 1 180 180

INVOICE VALUE 180

BILL OF SUPPLY
GST NO. 08APYPA3333H1ZS
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME NADEEM BILL NO. 6
ADDRESS SIKAR
DATE-
PAYMENT RECEIVED CASH 20/04/2025
ITEM QTY RATE AMOUNT
DAHI 1KG 80/KG 80
LADOO 1KG 140/KG 140
PETHA 1KG 280/KG 280

INVOICE VALUE 500

BILL OF SUPPLY
GST NO. 08APYPA3333H1ZS
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME SUNIL BILL NO. 7
ADDRESS SIKAR
PAYMENT RECEIVED UPI 21/APR/2025
ITEM QTY RATE AMOUNT
DAHI 10 80 800

INVOICE VALUE 800

BILL OF SUPPLY
GST NO. 08APYPA3333H1ZS
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME SUNIL BILL NO. 8
ADDRESS SIKAR
PAYMENT RECEIVED CASH /UPI 23/APR/2025
ITEM QTY RATE AMOUNT
DILKASAR 10 380 3800
LADU 10KG 140/KG 1400

UPI -1400
CASH-3800

INVOICE VALUE 5200

BILL OF SUPPLY
GST NO. 08APYPA3333H1ZS
JAI SHREE SHYAM SWEETS
COMPOSITION DELAR NOT ELIGIBLE FOR COLLECT TAX
PARTY NAME SUNIL BILL NO. 9
ADDRESS SIKAR
PAYMENT RECEIVED CASH 24/APR/2025
ITEM QTY RATE AMOUNT
DILKASAR 2 380 760

INVOICE VALUE 760

30 APRIL 2025 -MILK INVOICE RECEIVED FROM AMUL PARLOUR SIKAR (REGULAR )(GST NO.-08AKBCP2343C1ZS)

INVOICE NO.-04/GST/25-26

DATE QTY IN KG RATE AMOUNT


04-Apr-25 40 50 2000
09-Apr-25 20 50 1000
14-Apr-25 60 50 3000
16-Apr-25 50 50 2500
22-Apr-25 40 50 2000
27-Apr-25 80 50 4000
TOTAL 290 14500
(MILK IS EXEMPTED HSN CODE 0401)

30/APR/2025- RECEIVED A ORDER FROM MAHESH SHARMA FOR 15 MAY 2025 LADOO 151KG AND RATE DECIDE 135/KG

AND RECEIVED ADVANCE 5000 IN CASH.

BANK OF BARODA STATEMENT 1APRIL TO 30 APRIL 2025

DEBIT CREDIT
DATE PARTICULAR [Link]. AMOUNT AMOUNT BALANCE
02-Apr-
25 CASH DEPOSITED 2000.00 2000.00
02-Apr-
25 CASH DEPOSITED 200000.00 202000.00
02-Apr-
25 CHEQUE BOOK ISSUE CHARGES 280.00 201720.00
02-Apr-
25 ATM CARD ISSUE CHRGES 300.00 201420.00
05-Apr-
25 CLG CLEAR 000001 DEV GAS 1 10000.00 191420.00
12-Apr-
25 NEFT DEV GAS NEFT 7700.00 183720.00
15-Apr-
25 NEFT TRANSACTION NO.0109298984929749 NEFT 24500.00 159220.00 FIND PARTY
16-Apr-
25 UPI 559.20 159779.20
23-Apr-
25 UPI 1400.00 161179.20
24-Apr-
25 UPI 800.00 161979.20
24-Apr-
25 SMS CHARGES 30.00 161949.20
26-Apr-
25 CLG CLEAR 000002 RAJ MAWA HOUSE 2 5000.00 156949.20
29-Apr-
25 CLG CLEAR 000003 3 3434.00 153515.20 FIND PARTY
30-Apr-
25 NEFT AMUL PARLOUR NEFT 5000.00 148515.20

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