EXCESS AND DEFEICITED STOCK TREATED IN BOOKS FOR GST DEALER

A Gst registered dealer stock difference adjustment procedure in f.y.21-22

case-1:

Closing stock as per books rs:25 lacs 

Physical stock value in trade rs:28 lacs

case-2:

Closing stock as per books rs:28 lacs 

physical stock value in trader rs:25 lacs

Question:

A Dealer above mentioned two cases difference stock adjustments in f.y. 21-22 and accounting entry passed procedure in books.