Due banking glitch we ended up making a double payment of tax in our final DVAT return of Quarter Apr-June 2017.
We opted for " Balance Carried forward to Next Tax Period " in DVAT Form 16 for that Quarter of 2017.
This value was claimed in Tran 1 filed (on 28-08-2017) under SGST.
Please guide as to what accounting entry should be passed.