GST deposit during GSTR-9 filing

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A user is seeking advice on the correct accounting head to use for a GST deposit of Rs. 23,186 made during their GSTR-9 filing. The advice given suggests booking it under the 'GST Liability' under 'Duties & Taxes' if it's due to non-payment of outward supplies. Alternatively, if it relates to excess ITC claims, ineligible ITC, or non-reconciled ITC with interest, it should be booked under the respective expense head if identifiable, or simply as 'GST expense'.

Ikramuddin Saifi

Ikramuddin Saifi (Querist)
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25 May 2022 Dear Sir,
I had deposited GST of Rs.23,186/- while filling GSTR-9, now I want to know that in which accounting head should I book this amount in my books of account??
Thanks in advance

CA Shubhi Khandelwal

CA Shubhi Khandelwal (Expert)
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25 May 2022 Could you tell the purpose for which the GST Amount was paid?
If the said amount of GST is due to the non-payment of tax on Outward Supplies, the same shall be set off from the liabilities outstanding in the books (GST Liability under Duties & Taxes head)

Ikramuddin Saifi

Ikramuddin Saifi (Querist)
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25 May 2022 Due to excess claim ITC, Ineligible ITC & Non reconciled itc with interest etc.