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Form 20A filed after 31st march how to show partly received share capital in balance sheet

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(Querist)
14 September 2023 A private limited company formed on 1st sept 2022. Total authorised capital is 10 lakhs and subscribed capital is 10 lakhs. Out of which 5 lakhs was received before March 31st 2023. But 5 lakhs received on 1st jully 2023 and for 20A filed accordingly. How to treat this situation in balance sheet of 2023
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Asha Kanta Sharma

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Asha Kanta Sharma (Expert)
21 January 2024 BS as on 31st of March 2023 will show only transactions for the said FY only

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