How to pass journal entry after filing GSTR 3B

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How to pass journal entry after filing GSTR 3B
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Quick Summary
This discussion explains how to pass journal entries after filing your GSTR 3B return. It covers debiting payable accounts and crediting input tax credit and payable accounts for CGST and SGST. The process is similar for IGST, with a key consideration being Rule 88A of CGST Rules 2017, which dictates the order of utilising IGST credit for IGST, CGST, and SGST payments.

Output CGST payable A/c Dr
Output SGST payable A/c Dr
To Input tax CGST A/c Cr
To Input tax SGST A/c Cr
To CGST payable. A/c Cr
To SGST Payable A/c Cr
( GST payable after adjusting input tax credit)

payment entry
CGST payable A/c Dr
SGST payable A/c Dr
To Electronic Cash ledger A/c Cr
( payment entry)

Same entry in Case of  IGST  payable , , however  rule 88A of CGST  rules 2017,  you have utilize  IGST  Credit  first  towards payment of  IGST then CGST , SGST .

It depends on how the accounting was done for GST collection and ITC

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