i request you all to provide some practice questions of journal entries with GST included in it...i have accounts exam on day after tomorrow if anyone can help me it will be a great pleasure..:)

Hi Moksha,

We believe that CBSE has not issued any guidelines with respect to inclusion of GST in the syllabus for the academic session 2017-18. However, for your knowledge, the following two basic entries related to 'purchase' and 'sale' of goods are given below.
 
Journal
Date Particulars L.F. Debit
Amount
(Rs)
Credit
Amount
(Rs)
           
(i) Purchases A/c Dr.      
  CGST A/c Dr.      
  SGST A/c Dr.      
    To Cash/Creditors A/c        
  (Goods purchased and GST paid)        
           
(ii) Cash/Debtors A/c Dr.      
    To Sales A/c        
    To CGST A/c        
    To SGST A/c        
  (Goods sold and GST collected)        

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