The cess amount autopopulated in GSTR 2A for the financial year 2017-2018 was ₹ 123000. Only ₹ 100000 was claimed in GSTR 3B this year. Balance ₹23000 was claimed in 2018-2019. Cess of ₹123000 was recorded in the books of account for 2017-2018. What are the adjustments to be made in the
books for both the years to reconcile this difference with GSTR3B?
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