Excess stock for gst tax paid

Kollipara Sundaraiah (B.com) (2984 Points)

09 March 2020  
A gst registered regular scheme dealer stock values mentioned as on 29.02.2020
1. stock value as per accounting books. Rs.10,00,000/-
2. stock value as per calculated physical Rs.14,00,000/-
my doubt:
excess of stock value gst tax and penalty applicable or no.