Accounting entries for payment of gst to government

In case of Accounting, you should made both CGST input and output respective made for all other SGST & IGST also.
because while you file GSTR 3b you have to mention CGST, SGST &IGST output and Input seprate,
As you made only one Account then you have quite difficult to separate both

Out put CGST A/C Dr 15/-
Out put SGST A/c Dr 15/-
To Input CGST A/c Cr 10/-
To Input SGST A/ c Cr. 10/-
To CGST payable A/c Cr. 5/-
To SGST payable. A/c. Cr. 5/-

( GST payable )


payment entry

CGST. A/ c Dr 5/-
SGST. A/c Dr. 5/-
To Bank A/c. Cr. 10/-
( payment in GOVT account ).

I don't face any issues while filing gstr 3b as it automatically shows in busy in gstr return.

What entry we should do now.

As our accountant maintained wrong account that is only cgst ,sgst and igst

They don't pass any entry while making sale or purchase they just pass through supply inward and outward voucher. 

And when making payment they were passing entry gst payable to bank.

Now gst payable shows debit balance and cgst,sgst and igst account shows credit balance. 

What adjustment entries to pass now.

They should have transferred output liability to gst payable but they didn't 

 

You should just pass entry CGST A/c.... Dr 5
SGST A/c..... Dr 5
To Bank A/c 10

What will be the entry for gst late fees.

Should I pass late fees cgst ,late fees sgst ...dr 

bank a/c.... cr

Dear Rohit

Considering best practices better to maintain separate ledgers for the below

IGST/CGST/SGST output

IGST/CGST/SGST credit - eligible

IGST/CGST/SGST RCM output

IGST/CGST/SGST RCM input

IGST/CGST/SGST credit - ineligible

Where disclosures in GST returns are not appropriate, it could leave to penalty and also lacks audit trail.

Okay thanks,

In my case, disclosure is proper in gst returns but in accounting software busy our accountant made mistakes as he made only these accounts cgst, sgst,igst and gst payable .

When we pay tax accountant debit gst payable and credit bank but he fails to transfer gst liability respectively to gst payable