there will be no any rate of 10% so you have play a different game. in that case you have to issue a debit note 28% and also have to issue a credit note of 18% means 28% debit note - 18% credit note = 10%
sales party a/c. dr. 118 sales. cr. 100 CGST. cr. 9 SGST. cr. 9
Debit note. party a/c dr. 10 sales dr. 100 CGST. dr. 9 SGST. dr. 9 sales. cr. 100 CGST. cr. 14 SGST. cr. 14
For the period Fy2017-18, you will not be able to issue credit note or debit note quoting the original invoice.
In my opinion, you have to declare that excess 10% as additional liability in GSTR-9 (hope you have not filed it) and pay the said amount using DRC-03.
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