Pass entries in the books of Devdhar & Bros. Odisha, assuming all transactions have been entered within the state, charging CGST and SGST @ 9% each. March 4.Purchased goods for Rs. 5,00,000 from Sunil Bros. 7.Goods returned to Sunil Bros. for Rs. 20,000 10.Sold goods to Mehta & Co. for Rs. 8,00,000 12.Goods returned by Mehta & Co. for Rs. 30,000 20.Goods withdrawn by Proprietor for personal use Rs. 10,000 26.Paid advertisement expenses by cheque Rs. 20,000 31.Payment made of balance amount of GST