How to pass journal entry after filing GSTR 3B

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 .