GST Practitioner & Accounts
15083 Points
Joined March 2014
Your ITC in the books of accounts , which was not taken will remain as Current Assets in your books of accounts due to non filling of return by the supplier. You have already pass entry
Purchase A/c Dr
Input CGST A/c Dr ( Current Assets)
Input SGST A/c Dr ( Current Assets)
To Creditors A/c Cr .
Same will be Carried forward next month .