Difference stock

A gst registered regular scheme dealer mentioned stock value as on 31.03.2020
1.stock from accounting ledger book value rs.10,00,000/-
2. trader verify physical stock value rs.11,50,000/-
doubt:
difference stock value Rs.1,50,000/- amount reason for trader some goods purchases from URD persons.difference accounting treatment for gstr 3 b March,2020 return.