Accounting Entry for DRC-03 payment of ITC mismatch (2A v/s 3B) upon filing GSTR-9 / 9C

Thank you Balamurli Unnithan.

Since the payment is against unaccounted liability, we need to raise a GST liability first (where IGST/CGST/SGST ledgers are credited), and then, to settle the GST account we will make the above payment entry as you provided.

But first, when raising the payable GST liability what account to debit against corresponding credit to be made to the GST ledgers?

entry may be:

ITC Reversed A/c (Expense)

     TO CGST A/C

     TO SGST A/C

     TO IGST A/C