What steps are use in first entry

What steps are use in first entry Q. 4. Record the following transactions in the books ofSahdev & assuming j nnsactions have been entered within the state of Bihar, Charging CGST and SGST . each. (i) Bought goods from Nanak Bros. for trade discount and cash- discount. 250/0 of the amount paid at the time of purchase.

Dear Student, 
Firstly we will deduct 10% trade discount from Rs. 400000 . Thereafter calculate GST rate on it and add the same amount . Then the Cash discount will be calculated.
25% of 424800= 106200
3% of 106200=3186(discount)
Cash paid =106200-3186
Nanak Bros= 424800-106200= ​​​318600

The Journal Entry for the same is hereunder given:-

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Firstly we will less 10 % trade discount.
Secondly we will calculate the amount of GST applicable in it.
In third step we will calculate the amount (%) paid in cash then we will calculate the amount of discount on cash paid.
After that we can pass the entey
Purchases a/c Dr.
Input CGST a\c Dr.
Input SGST a/c Dr.
To cash a/c
To discount rec. A/c
To Nanak bros a/c
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Amount of cash discount will be calculated not on cash paid but on 25% of purchase price minus gst
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No cash discount can be given on gst.
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