Gst accounting entry

M Sairam (Semi Qualified CA) (421 Points)

05 January 2018  

Dear All, 

              we are issued a tax invoice on 3rd Oct, 2017 for FY 2016-17 Accounting working. Accounting fee - 60,000/- & CGST& SGST - 10800/- are the breakup of tax invoice. I passed entry for tax invoice on 31st march, 2017 as below as my principal said,

Accounting Fee A/c        Dr 70,800 (Includes GST) 

           To MAK A/c (My office)        70,800

 

Now Problem is, How to pass entry to utilise the ITC from the above tax invoice because we already filed clinet Oct month GST return by utilisation of ITC from above tax invoice for accounting work. and how to keep same 70800 outstanding due even after pass rectified entry for the above entry.