Adjustment entry

pass your entry as per return ...

kindly refer https://www.greengst.com/how-to-set-off-input-tax-credit-in-gst-regime/

Rules of Set off

The input tax credit of CGST will first set off the output tax liability of CGST.

The input tax credit of SGST will first set off the output tax liability of SGST.

The input tax credit of IGST will first set off the output tax liability of IGST.

The balance input tax credit of CGST will be used to set off any output tax liability of IGST.

The balance input tax credit of SGST will be used to set off any output tax liability of IGST.

The balance input tax credit of IGST will be used to set off any output tax liability of CGST and further will be used to set off any output tax liability of SGST.

CGST and SGST cannot set off each other.

Using this rule pass the entry.