Accounting entry regarding

Gst department conducted Gst audit for fy 2018-19 and ascertained Gst liability due to ITC wrong claims. What accounting entry should we pass to create liability in books of accounts.
Respected Experts plz guide..
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Quick Summary
This discussion addresses the accounting entries required after a GST audit identified liabilities due to incorrect Input Tax Credit (ITC) claims for FY 2018-19. The proposed entry involves debiting GST paid, interest on GST, and GST penalties as indirect expenses, while crediting GST payable as a current liability. This method records the liability as expenses in the profit and loss account.

Dr GST paid ( Indirect expense )
Dr Interest on GST ( Indirect expense )
Dr GST penalty ( Indirect expense )
Cr GST payable ( Current liabilities)
Book created liability as expenses in profit and loss account .

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