The selling price is direct from your settlement sheet. The underlying assets sold may have a current value of zero if fully depreciated.The equipment sold is used. GST Journal Entry: Find out how to pass accounting entries under GST and the GST Impact on Financials. The following are examples of different types of sales to both internal and external users. 1 Sale of services to an internal user. You must submit a paper filing and a supplemental form to the Assessor's Office. Both forms are on our e-filing site. Then, when you file your sales tax, all the necessary amounts will be included.