CG ON PROPERTY

Sir if a property sale in Dec,2017 and money kept in capital gain account scheme. But not purchase within 2 year or constructed with 3 year. Exemption sec 54 is not available but now fy 20-21 can take indexation benefit while filing the return ? What will be journal entry for this time to compute total income? In CG part of it 3 which column this has to be shown ?