Sold goods to Mehul and company worth 5000 at 10% trade discount and 10% cash discount half the amount received by cheque + I GST 12%.

Solution:

Journal

Date	Particular	L.F.	Debit(Rs)	Credit (RS)
(i)	Mehul & Co. A/c                                              ... Dr. Discount allowed A/c                            ... Dr.      To sales A/c       To output IGST A/c (Being goods sold on credit @ 10 % trade discount and 10 % cash discount)		4536       504 ​​​​​​ ​​​​​	4500       540

working note:
1) list price : RS 5,000
Less : TRADE DISCOUNT @ 10 % OF RS 5,000
SALE PRICE; Rs 5,000 - RS 500
                     ; Rs 4,500
IGST = 12% of RS 4,500
          = Rs 540
amount received= rs 4,500 + RS 540
                           = RS 5040
LESS: cash discount @ 10 % of Rs 5040
            = RS 504
amount receives on sale= Rs 5040 - Rs 504
                                       = Rs 4536