Cess on cigarette sales

MURALIDOSS (INCOME TAX PRACTITIONER)   (1329 Points)

10 August 2019  

DEAR SIR,

A PERSON BUYING AND SELLING CIGARETTES , IN HIS 3B RETURN HE CLAIMED ONLY ITC - CGST & SGST , THE CESS HE NEVER CLAIMED IN HIS SALES.

SO, ITC CREDIT LEDGER IT SHOWS AS BALANCE FOR WHOLE YEAR. HOW TO SOLVE THIS?