DIFFERANCE AMOUNT BANK CASH DEPOSITS

One of the rice goods retaile  selling business  person bank account detailes mentioned below in f.y. 20-21.

1. THROUGH ON UPI  SALES  OF RICE GOODS AMOUNT CREDITED BY BANK RS:55 LACS

2.cash deposits amount credited by bank rs: 15 lacs

Question:

Assessee 15 lacs cash deposit credit in bank amount how the show procedure in books and it returns.