Sir please verify this ledger postig is correct in gst

Intra-state 1. Mr. X purchased goods Rs. 1,00,000 locally (intrastate) 2. He sold them for Rs. 1,50,000 in the same state 3. He paid legal consultation fees Rs. 5,000 4. He purchased furniture for his office for Rs. 12,000 Assuming CGST @5% and SGST@5% S.No Account Name Debit Credit 1 Purchase A/c 100000.00 Input CGST A/c 5000.00 Input SGST A/c 5000.00 To Creditors A/c 1,10,000.00 2 Debtors A/c 1,65,000.00 To Sales A/c 1,50,000.00 To Output CGST A/c 7,500.00 To Output SGST A/c 7,500.00 3 Legal fees A/c 5,000.00 Input CGST A/c 250.00 Input SGST A/c 250.00 To Bank A/c 5,500.00 4 Furniture A/c 12,000.00 Input CGST A/c 600.00 Input SGST A/c 600.00 To ABC Furniture Shop A/c 13,000.00 Total Input CGST=5,000+250+600= Rs. 5,850 Total Input SGST=5,000+250+600= Rs. 5,850 Total output CGST=7,500 Total output SGST=7,500 Therefore Net CGST payable=7,500-5,850=1,650 Net SGST payable=7,500-5,850=1,650 S.No. Account Name Debit Credit 5 Output CGST A/c 7,500.00 Output SGST A/c 7,500.00 To Input CGST A/c 5,850.00 To Input SGST A/c 5,850.00 To Electronic Cash Ledger A/c 3,300.00 Thus due to input tax credit, tax liability of Rs. 15,000 is reduced to only Rs.3,300. Also, GST on legal fees (Services) is also adjusted which was not possible in current tax regime. If there had been any input tax credit left it would have been carried forward to the next year.