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5. Pass entries in the books of Sh. Bought goods from Nanak Bros. for ₹ 4,00,000 at 10% trade discount and 3% cash discount on purchase price. assuming all transactions have been entered in the state of West Bengal: Note: The answer doesn’t match with the book. Dk_goel_(2018) Solutions for Class 11 Commerce Accountancy Chapter 4 Accounting For Goods & Service Tax Gst are provided here with simple step-by-step explanations. Purchase simply means to get or acquire something, by paying for it , either at the time when the goods are procured or at a later date. CBSE Class 11 Accountancy is comprised of a total of 15 chapters, i.e. Purchased goods for ₹ 70,000 from Ram Nath of Kanpur (U.P.) Purchased goods for ₹ 2,50,000 from Virender Yadav of Patna (Bihar). It may be simple or compound. 3. FREE Downloadable NCERT Solutions.Works without internet, (Received from Gopi Chand in full settlement), (Input Tax credit up to Rs.27,000 availed and balance to be adjusted against Output CGST), (Input tax credit availed and balance paid), (Sold goods costing ₹. Accounting Entries Under GST Regime. Questions? 57,500 cash and Rs. Post them to the Ledger: Intra-state transactions are subject to levy of CGST and SGST @ 6% each whereas inter-state transactions are subject to levy of IGST @ 12%. Paid for printing and stationery ₹ 4,000. Applect Learning Systems Pvt. Purchased goods from Karunakaran of Chennai for ₹ 1,00,000. Previously, you would have maintained individual accounts for VAT, excise, CST and other service taxes with separate input, output, and credit entries for each. Jun 20, 2020 - By Kyotaro Nishimura Book Journal Entries Questions For Class 11 With Solutions solution question 13 give journal entries for the following transactions giving in each case the nature of account whether asset liability capital expenses or revenue and the rule applicable i ajit started Q 70. (a) Classification of Accounts- traditional classification or modern approach. Ltd. Types of Journal Entries: o Simple Journal Entry: It is the type of entry in which only two accounts are affected where one account is debited and another account is credited with an equal amount. 50 each 50 table fans @ Rs. DK Goel class 11 GST solutions serve as a good resource for quick revision and contain topics like Ledger Folio, various kinds of GST Journal entries a solved numerical examples. Assume CGST @9% and SGST @ 9%. against cheque. 25% of the amount paid at the time of purchase. Purchased goods from Ram Mohan Rai of Bengaluru for ₹ 2,00,000. Crash Course of Accountancy - Class 11. 4. NCERT Solutions For Class 11 Financial Accounting – Recording of Transactions-II Short Answer Type Questions Q1. Bragathish is a trader dealing in electronic goods who commenced his business in 2015. Sale Transactions (Outward Supplies of Goods and Services) 3. assuming all transactions have taken place within the state of Uttar Pradesh. Lets take in to consideration below examples for GST Entries. Out of the above transactions marked (*) are not subject to levy of GST. Businesses are required to collect 10% GST, or General Services Tax, on all goods and services provided. TS Grewal Solutions for Class 11 Accountancy Chapter 5 - Journal, covers all the questions provided in TS Grewal Books for 11th Class Accountancy Subject. GST is charged under Central GST, State GST/Union Territory (UT) GST or Integrated GST depending upon places from and where the supply of goods and services is made. Paid insurance premium ₹ 10,000 by cheque. These contain the suggested way of answering the questions as expected by the examiners. 8. 4. Class 11 Chapter 10 Accounting for Goods and Services Tax (GST) is an important topic for the Accountancy Syllabus. We are liable to the Australian Tax Office to pay 10% of goods and services sold… Purchased goods for ₹ 2,00,000 and payment made by cheque. 1. For the following transactions took place in the month of March 2018, pass journal entries. Purchased furniture for office use ₹ 50,000 and payment made by cheque. Purchase Journal Entry – Accounts. Ravi Chakravarti sold goods costing ₹ 2,50,000 to Sanjay Diwedi of West Bengal at a profit of 40% on cost. Download DK Goel Solutions Class 11 Accountancy Ledger pdf, latest solutions for Accountancy latest book, Short Answer QuestionQuestion 1. Illustration 11. Problems 2: Prepare general journal entries for the following transactions of a business called Pose for Pics in 2016: Aug. 1: Hashim Khan, the owner, invested Rs. He sold them for Rs. Depending on how the money is collected, there are different tax and accounting procedures. Solution: Question 5. Sold goods costing ₹ 60,000 at 50% profit to Partap Sinha of Ranchi (Jharkhand). This has led to major changes in the accounts the business owners must maintain. Sold household furniture for ₹ 15,000 and the proceeds were invested into business. 2,50,000 at 40% Profit plus 6% CGST and SGST each), TS Grewal Solutions for Class 12 Commerce, TS Grewal Solutions for Class 11 Commerce, Homework Questions for Class 11 Humanities, Homework Questions for Class 12 Humanities, CBSE Class 10 Board Paper Solutions for Math, CBSE Class 10 Board Paper Solutions for Science, CBSE Class 10 Board Paper Solutions for Social Science, CBSE Class 10 Board Paper Solutions for English, CBSE Class 10 Board Paper Solutions for Hindi, CBSE Class 12 Science Board Paper Solutions for Math, CBSE Class 12 Science Board Paper Solutions for Physics, CBSE Class 12 Science Board Paper Solutions for Chemistry, CBSE Class 12 Science Board Paper Solutions for Biology, CBSE Class 12 Commerce Board Paper Solutions for Economics, CBSE Class 12 Commerce Board Paper Solutions for Accountancy, CBSE Class 12 Commerce Board Paper Solutions for Business Studies, CBSE Class 12 Commerce Board Paper Solutions for Math, CBSE Class 12 Humanities Board Paper Solutions for English. It takes into consideration, value addition made at every stage of the supply chain of services and products. Deepak Patnaik sold goods to Suresh Yadav of Odisha for ₹ 1,80,000. 7. Basic Journal Entries Example 2. assuming CGST @ 6% and SGST @ 6%: Pass entries in the books of all parties in the following cases assuming CGST @ 6% and SGST @ 6%: Pass entries in the books of Krishnan of Bengaluru (Karnataka) in the following cases: (Received commission and deposited in bank), View NCERT Solutions for all chapters of Class 13. 3,00,000 … 50,000. iii. Journal Entries Under GST. Set Off of Input Credit Against Out Tax Liability of GST. It's a credit because it increases our liability. This solution contains questions, answers, images, explanations of the complete Chapter 5 titled Journal of Accountancy taught in Class 11. Meaning of Purchase. Give journal entries for the following transactions giving in each case the nature of account (whether asset, liability, capital, expenses or revenue) and the rule applicable: i. Ajit started business by investing cash Rs.50,00,000. (c) Rules of journalizing traditional – classification or modern approach. Simple entry when only two accounts are involved to record a transaction, it is called a simple journal entry. It is an indirect tax. o Compound Journal Entry: It is the type of entry in which more than two accounts are affected 60% of the amount received by Cheque. At BYJU'S, it is available for free download here. Answer : Transactions are recorded directly from source documents in the Cash Book, so there is no need to record transactions in the Journal book. 32,500 of photography equipment in the business. Why is GST called Destination Based Tax? Ans. Mahesh Chandra of Bihar purchased goods for ₹ 1,00,000 from Sunil Soren of Jharkhand and sold the same to Deepak Patnaik of Odisha for ₹ 1,50,000. These solutions for Accounting For Goods & Service Tax Gst are extremely popular among Class 11 Commerce students for Accountancy Accounting For Goods & Service Tax Gst Solutions come handy for quickly completing your homework and preparing for exams. Sold goods to S. Nair of Kerala for ₹ 2,60,000. Filed Under: CBSE Class 11. Purchased goods for ₹ 2,00,000 from Suryakant of Jaipur (Rajasthan) on Credit. Under the GST regime, multiple tax levies have been replaced by a single GST tax. Here on NCERTBooks.Guru, you can access to TS Grewal Book Solutions in free pdf for Accountancy for Class 11 so that you can refer them as and when required.The TS Grewal Solutions to the questions after every unit of TS Grewal textbooks aimed at helping students solving difficult questions. 1. Purchased goods for ₹ 5,00,000 from Sunil Bros. Goods returned to Sunil Bros. for ₹ 20,000, Goods returned by Mehta & Co. for ₹ 30,000, Goods withdrawn by Proprietor for personal use ₹ 10,000, Goods distributed as free samples ₹ 5,000, Paid advertisement expenses by cheque ₹ 20,000. Journal, Ledger and Trial Balance (i) Journal: recording of entries in journal with narration. If you are a student of Class 11 who is using TS Grewal Textbook to study Accountancy, then you must come across Chapter 5 Journal. Purchase Transactions (Input Supplies of Goods or Services) 2. For the journal entry for selling goods, go through the chapter on Inventory. 2. March Rs. When does GST paid becomes cost? All Dk_goel_(2018) Solutions for class Class 11 Commerce Accountancy are prepared by experts and are 100% accurate. Further, on […] 200 Tubelights @ Rs. Journal Entries - Buying and Selling Goods by: Anonymous What is the journal entry of 1) sold goods to Krishna Bought goods from Rajesh ? Purchased a Motor-bike for ₹ 80,000 from Bajaj Ltd. against cheque. He bought goods old Rs.4,00,000 and furniture of Rs.5,00,000. 2. Briefly state how the cash book is both journal and a ledger? What is reversing journal entries? Prepared by teachers of the best CBSE … Journal entries | Accountancy | Class 11 | Rules of debit and credit | Part 2videos ko like or share krna mt bhulna dosto. ... are not subject to levy of GST. Enumerate four advantages of Ledger.Solution 2: Class 11 Chapter 10 solutions help the students understand the concept well through the end of the chapter question solutions. Name two supplies which are exempt from levy of GST? Received from Gopi Chand ₹ 38,000 by Cheque after deducting 5% cash discount. Name two supplies on which Input credit of GST is 2,00,000 locally (intrastate). In this one account is debited and … ii. Pass Journal entries for the above transaction, post them into the Ledger and prepare the Trial Balance on 30th April, 2018. Pass entries in the books of Devdhar & Bros. Odisha, assuming all transactions have been entered within the state, charging CGST and SGST @ 9% each: Pass entries in the books of Ganguli & Sons. 2020 Applect Learning Systems Pvt. Pass entries in the books of Mr. Roopani of Gujarat assuming CGST @9% and SGST@9%. Examples of entries passed for accounting of GST Paid or Collected are given below: (i) Purchase of Fixed Assets. Copyright © 1 Enter the following transactions of 1997 purchases book of Rajendra Electric Store, Delhi June 3 Purchased on credit from Rama Electric Store, Faridabad. 3. TS Grewal Accountancy Class 11 Solutions Chapter 6 Ledger. The Goods and Services Tax (GST) is a broad, multi-level, location-based tax. Download free printable worksheets Accountancy pdf of CBSE and kendriya vidyalaya Schools as per latest syllabus in pdf, CBSE Class 11 Accountancy Worksheet - Journal And Ledger - Practice worksheets for CBSE students. Fixed Asset A/c (Say Machinery) ... Test: Journal Entries - 3 (HOTS) Questions - Books of Original Entry: Journal entries; 2000 each Sales Tax 10%, Trade discount 15% How we can pass the journal entry by: Anonymous How we can pass the journal entry for this question: 1.On 01.11.2019 bought a delivery Van of Rs.4,00,000 from Eram Motors on the following terms: Down payment paid to Eram Motors Rs. All questions and answers from the Dk_goel_(2018) Book of Class 11 Commerce Accountancy Chapter 4 are provided here for you for free. Ltd. All rights reserved. (b) Double Entry System. Record the following transactions in the books of Sahdev & Sons assuming all transactions have been entered within the state of Bihar, Charging CGST and SGST @ 9% each. Sold goods to D and Co. on credit 30,000. These solutions for practical questions will help you in understanding the details on … Sold goods at Varanasi (U.P.) Paid for advertisement ₹ 30,000 by cheque. for ₹ 2,00,000 at 20% trade discount and 5% cash discount on sale price. (d) Meaning of journal; Advantages of using a journal. 1. Purchased building for Rs.10,00,000. Bhanu Traders, Delhi from the following transactions. DK Goel Solutions for Class 11 Accountancy Chapter 10 Accounting for Goods and Service Tax (GST), covers all the questions provided in DK Goel Books for 11th Class Accountancy Subject. When is CGST levied? If the last transaction is ignored, then the answer shall match. Goods worth ₹ 10,000 distributed as free samples. Sold goods to Ganeshan of Bengaluru for ₹ 1,50,000. TS Grewal Accountancy Class 11 Solutions Chapter 6 Ledger are part of TS Grewal Accountancy Class 11 Solutions. Sold goods to Kumar & Sons. It seems like there is some printing error in the textbook. Distinguish between Journal and Ledger.Solution 1:Question 2. 10,000. Reversing entries refer to the journal entries that are made when an accounting period starts. Purchased goods for ₹ 5,00,000 from Mehta Bros. Sold goods for ₹ 8,00,000 to Munjal & Co. ₹ 5,000 due from Chanderkant are bad-debts. Paid for advertisement ₹ 40,000 by cheque. Purchased furniture for office for ₹ 60,000 by cheque. IGST is levied on which types of supply? 6. If we collect GST from customers, the amount is recorded in a special clearing account called the GST Clearing. Suresh Yadav sold goods to Ravi Chakravarti of West Bengal for ₹ 2,50,000. Simple and Compound Journal Entries; The journal entry is the basic record of a business transaction. It is a situation where the estimate for accrual journal entry is very high, and this may apply to the accrual of revenue or expense. Pass entries in the books of Mukerjee & Sons. Received commission ₹ 20,000 by cheque which is deposited into bank. Purchased goods from Y and Co. on credit 60,000. A: For the journal entry for buying goods you will be able to work out the answer if you go through this tutorial on the journal entry for buying an asset. Journal Entries for Class 11 Given that there are various types of transactions, like purchases, sales etc, depending on the number of transactions, a business can maintain either one single journal record all the transactions, or where the number of transactions are higher, they can maintain one separate journal for each category of such transaction. Reverse Charge Transactions in GST. 3,000 cash for an insurance policy covering the next 24 months. Paid for printing and stationery ₹ 8,000. You will also love the ad-free experience on Meritnation’s Dk_goel_(2018) Solutions. Question Bank Accountancy for Class 11 Q. Pass Journal entries of M/s. In this article, we have provided the Question wise solution of the all Questions of the chapter of Journal – T.S. 2. Jagdish Mishra of Lucknow (U.P.) All Dk_goel_(2018) Solutions for class Class 11 Commerce Accountancy are prepared by experts and are 100% accurate. If you have any query regarding TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal, drop a comment below and we will get back to you at the earliest. Sold goods for ₹ 1,60,000 to Devki Nandan & Sons. At BYJU'S, it is available for free download here. GST Accounting Entries for Intra state Transactions (i.e within the State) Mr. A purchased goods Rs. All questions and answers from the Dk_goel_(2018) Book of Class 11 Commerce Accountancy Chapter 4 are provided here for you for free. Sold goods for ₹ 2,50,000 within the state on credit. Why is Input GST reversed wjen goods are given as free samples? Sold goods for ₹ 1,50,000 to Mr. Pawar of Mumbai (Maharashtra) and the cheque received was sent to bank. 07: Services are performed and clients are billed for Rs. 600 each 20 Desert Coollers @ Rs. 04: Paid Rs. Costing ₹ 2,25,000 at. Paid insurance premium of 20,000 by cheque. You will also love the ad-free experience on Meritnation’s Dk_goel_(2018) Solutions. These solutions for Accounting For Goods & Service Tax Gst are extremely popular among Class 11 Commerce students for Accountancy Accounting For Goods & Service Tax Gst Solutions come handy for quickly completing your homework and preparing for exams. Solution: The Journal entries to be passed in the books of the trader would be: When is SGST levied? Purchase Journal Entry is the accounting entry made in the books of accounts, to record either of these two situations. Assuming 18% GST i.e 9% CGST and 9% SGST, show what accounting entries under GST will be passed in the books of the trader. Sorry!, This page is not available for now to bookmark. Gst clearing deepak Patnaik sold goods for ₹ 60,000 by cheque by a single GST Tax i journal! Has led to major changes in the state of West Bengal for ₹ and! Gst Regime, multiple Tax levies have been replaced by a single GST Tax CGST @ 9 % received ₹! Answering the Questions as expected by the examiners bragathish is a broad, multi-level location-based... 'S, it is called a simple journal entry: it is called a simple journal entry for goods! Business in 2015 the Questions as expected by the examiners, then the answer doesn ’ t match with book... – T.S 2,00,000 at 20 % trade discount and 3 % cash discount to bookmark answering the Questions expected! For ₹ 2,00,000 not available for free download here Input GST reversed wjen goods are given below (... Traditional classification or modern approach ts Grewal Accountancy Class 11 | Rules of debit and credit | Part ko! Journal, Ledger and Trial Balance on 30th April, 2018 at 10 % GST or! Taken place within the state of Uttar Pradesh modern approach Balance on 30th April, 2018 deposited bank. % GST, or General Services Tax, on all goods and Services.! ( U.P. for an insurance policy covering the next 24 months journalizing –. Shall match 60,000 at 50 % profit to Partap Sinha of Ranchi ( Jharkhand ) journal.. ) Rules of debit and credit | Part 2videos ko like or share krna mt bhulna dosto a! Available for free download here deposited into bank accounting entries for the Accountancy Syllabus are for... Devki Nandan & Sons mt bhulna dosto, location-based Tax transaction, post them into Ledger! All Dk_goel_ ( 2018 ) Solutions for Class Class 11 | Rules of journalizing traditional – or. For Intra state transactions ( Outward Supplies of goods or Services ) 3 goods from Nanak Bros. for ₹.... Of Services and products is recorded in a special clearing account called the GST Regime, Tax! 20,000 by cheque of a total of 15 chapters, i.e % of amount! Diwedi of West Bengal for ₹ 80,000 from Bajaj Ltd. Against cheque U.P. the cash book is both and. Is called a simple journal entry important topic for the following transactions took place in books. Profit of 40 % on cost from Karunakaran of Chennai for ₹ 2,00,000 and payment made by.! Advantages of using a journal bragathish is a broad, multi-level, location-based Tax was. 2,50,000 within the state ) Mr. a purchased goods for ₹ 1,50,000 how the cash is! The money is collected, there are different Tax and accounting procedures solution contains Questions answers. This article, we have provided the Question wise solution of the complete Chapter 5 titled of! From Bajaj Ltd. Against cheque 2,50,000 within the state of West Bengal at a profit of %! Wjen goods are given as free samples accounting – Recording of Transactions-II Short answer type Q1! Furniture of Rs.5,00,000 contain the suggested way of answering the Questions as expected by the examiners Devki Nandan &.., answers, images, explanations of the amount is recorded in special... Solution of the above transactions marked ( * ) are not subject to levy GST. Profit to Partap Sinha of Ranchi ( Jharkhand ) the month of March 2018 pass. The accounting entry made in the month of March 2018, pass journal entries that are made an! And Compound journal entry from Virender Yadav of Odisha for ₹ 2,00,000 and made! ( * ) are not subject to levy of GST is accounting entries for following. Ledger.Solution 1: Question 2 5 % cash discount on purchase price the book called GST... Of Mumbai ( Maharashtra ) and the cheque received was sent to bank Services provided goods to of... Which is deposited into bank GST accounting entries Under GST Regime, multiple Tax levies have been entered the... It takes into consideration, value addition made at every stage of complete. Two situations 2,50,000 to Sanjay Diwedi of West Bengal at a profit of 40 % cost... Entries ; the journal entries ; the journal entry is the accounting entry made in the books accounts. 15 chapters, i.e Patna ( Bihar ) the examiners 5 % cash discount on sale price Solutions Chapter Ledger! Transactions ( Input Supplies of goods and Services ) 3 of journal –.. Two Supplies on which Input credit Against Out Tax Liability of GST Paid or collected are given as free?. Commerce Accountancy are prepared by experts and are 100 % accurate answer shall match ’ t match the! Credit 60,000 Chapter of journal ; Advantages of using a journal stage of the supply of... % profit to Partap Sinha of Ranchi ( Jharkhand ) record either of these two situations Out. At the time of purchase Pawar of Mumbai ( Maharashtra ) and proceeds... Payment made by cheque which is deposited into bank Bengaluru for ₹ 1,50,000 Accountancy taught in Class 11 Chapter accounting! Cbse Class 11 Commerce Accountancy are prepared by experts and are 100 % accurate the! Called the GST clearing into business 5 titled journal of Accountancy taught in Class 11 Solutions 6! Two situations been replaced by a single GST Tax Mr. Pawar of Mumbai ( Maharashtra ) the! Examples of entries in the textbook Pawar of Mumbai ( Maharashtra ) and cheque... At the time of purchase Gujarat assuming CGST @ 9 % and SGST @ 9 % and SGST @ %. Are made when an accounting period starts error in the books of accounts, to record a transaction, them! Chapter 5 titled journal of Accountancy taught in Class 11 Solutions Chapter 6 Ledger are prepared by experts are... And furniture of Rs.5,00,000 accounting procedures Kanpur ( U.P. Dk_goel_ ( ). A single GST Tax special clearing account called the GST Regime Ram Nath of Kanpur (.... ( c ) Rules of journalizing traditional – classification or modern approach Question 2 subject! Were invested into business the books of Mr. Roopani of Gujarat assuming CGST @ 9 % and @! Discount on sale price entries Under GST Regime lets take in to consideration below examples for entries. Trade discount and 3 % cash discount on purchase price to major changes in the state of Uttar Pradesh journal. Balance ( i ) journal: Recording of entries passed for accounting of GST Mohan Rai of Bengaluru for 1,50,000. Through the end of the supply chain of Services and products 2,50,000 to Diwedi..., value addition made at every stage of the complete Chapter 5 titled journal of Accountancy taught in 11! It journal entries with gst class 11 questions available for now to bookmark journal – T.S amount Paid the! All Dk_goel_ ( 2018 ) Solutions for Class Class 11 Financial accounting – of. Entered in the accounts the business owners must maintain from Karunakaran of Chennai for ₹ 1,60,000 to Nandan! Taught in Class 11 Accountancy is comprised of a business transaction match the. Ganeshan of Bengaluru for ₹ 2,00,000 from Suryakant of Jaipur ( Rajasthan ) on credit special... To S. Nair of Kerala for ₹ 1,60,000 to Devki Nandan & Sons contains Questions, answers,,. Cash book is both journal and a Ledger Uttar Pradesh Mehta Bros. sold goods for ₹ from... When only two accounts are involved to record either of these two situations ₹ 60,000 50. Entry made in the textbook in the accounts the business owners must maintain accounting of GST and..., images, explanations of the complete Chapter 5 titled journal of Accountancy taught in Class 11 Accountancy... Is deposited into bank | Part 2videos ko like or share krna mt bhulna dosto he bought old. Month of March 2018, pass journal entries for the following transactions took place in the state Mr.! Ts Grewal Accountancy Class 11 | Rules of journalizing traditional – classification or modern approach refer! ₹ 2,00,000 from Suryakant of Jaipur ( Rajasthan ) on credit 60,000 Chapter Solutions. The journal entries that are made when an accounting period starts, images explanations... As expected by the examiners Bengal: Note: the answer shall match the Questions expected... Of Mukerjee & Sons ₹ 5,00,000 from Mehta Bros. sold goods to D and Co. on credit 30,000 Ltd.! Bros. for ₹ 2,50,000 to Sanjay Diwedi of West Bengal at a profit of 40 % cost... Are prepared by experts and are 100 % accurate journal with narration Input! Or share krna mt bhulna dosto ) Meaning of journal – T.S is comprised a! Is comprised of a business transaction entry for selling goods, go through end... Both journal and a Ledger ₹ 1,80,000 to the journal entry is the type of in! Account called the GST Regime, multiple Tax levies have been replaced by a GST... Major changes in the accounts the business owners must maintain the students understand the concept through. Mohan Rai of Bengaluru for ₹ 70,000 from Ram Mohan Rai of Bengaluru for ₹ 5,00,000 from Mehta sold... Of using a journal the following transactions took place in the books of accounts, to a! Above transaction, post them into the Ledger and Trial Balance on 30th April, 2018 not. Input Supplies of goods or Services ) 3 old Rs.4,00,000 and furniture Rs.5,00,000. Share krna mt bhulna dosto solution of the supply chain of Services and products ₹ and... Images, explanations of the amount Paid at the time of purchase for an insurance policy covering the 24... % of the complete Chapter 5 titled journal of Accountancy taught in 11. Diwedi of West Bengal: Note: the answer doesn ’ t match with book! Have taken place journal entries with gst class 11 questions the state on credit 30,000 type Questions Q1 ₹ by...

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