Please help me enter GST Adjustment Entries for Table 6 below.1 of GSTR3B. I have already created the below accounts:
CGST Input A/c, SGST Input A/c, IGST Input A/c
CGST Output A/c, SGST Output A/c, IGST Output A/c
CGST Input (RCM) A/c, SGST Input (RCM) A/c, IGST Input (RCM) A/c
CGST Output (RCM) A/c, SGST Output (RCM) A/c, IGST Output (RCM) A/c
https://docs.google.com/spreadsheets/d/1izTifwDVUCBbD_bRpZbjkP9i-WBbWZVCtMYuRS5iAQA/edit?usp=sharing
The standard journal entry sequence for GSTR-3B Table 6.1 ITC offset:
When recording output tax liability (monthly):
- Debit: Sales/Revenue (gross)
- Credit: Output CGST Payable / Output SGST Payable / Output IGST Payable
When claiming ITC offset:
- Debit: Output CGST Payable / Output SGST Payable / Output IGST Payable
- Credit: Input CGST / Input SGST / Input IGST
For any remaining cash liability after ITC offset:
- Debit: Output CGST Payable / Output SGST Payable / Output IGST Payable
- Credit: Electronic Cash Ledger (or Bank when replenishing the cash ledger)
For RCM entries (three-step cycle):
1. Record liability: Debit RCM Expense / Purchases, Credit RCM CGST Payable / RCM SGST Payable
2. Pay from cash ledger: Debit RCM CGST Payable / RCM SGST Payable, Credit Bank
3. Claim ITC (if eligible): Debit Input CGST / Input SGST, Credit RCM ITC Received
This [GST ITC reconciliation guide for SMEs](https://taxgarden.in/blog/gst-2-itc-reconciliation-sme-pain-points-2026) has a worked example with ledger balances.
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