Create these ledgers in the practice company:
- Gupta Agencies under Sundry Debtors (bill-wise on, GSTIN, state Rajasthan)
- Mehta & Sons under Sundry Creditors
- HDFC Bank under Bank Accounts
- Sales @18% under Sales Accounts (GST applicable, taxable 18%)
- Office Rent under Indirect Expenses
- CGST, SGST, IGST under Duties & Taxes
Check the Trial Balance shows them in the right groups.