GSTR 3 B JOURNAL ENTRY

1.taxable supply
customer or party a/c Dr.
sales a/c cr.
cgst/sgst/igst payable cr.

2.payment of GST

CGST/SGST/IGST payable Dr.
Bank a/c cr.

3. book Input tax credit (ITC)
purchase a/c Dr.
cgst/what/igst a/C Receivable Dr.
to vendor a/c

4.payment of GST by utilisation of ITC

CGST/SGST/IGST a/c payable Dr.
To CGST/SGST/igst a/c receivable a/c Cr.

please make utilisation in following manner:
IGST payment with IGST ITC >CGST ITC>SGST ITC
CGST payment with CGST ITC>IGST ITC
SGST payment with SGST ITC>IGST ITC

in case of any expenses..bosd

expense; just debit the expense head instead of purchase head in entry no. 3. but be sure the expense is not blocked in term of availing ITC imder section 17

Sir
how do RCM journal entry

Adjustment Entry

Reverse Charge A/C………Dr.(under Current Asset)
To Output CGST A/c
To Output SGST A/c




GST Payment
Output CGST A/c…………Dr.
Output SGST A/c…………Dr.
To Bank A/c



Entry for Transfer of Reverse Charge A/c to Input Tax Credit.

Input CGST A/c…………Dr.
Input SGST A/c…………Dr.

To Reverse Charge A/C………Dr.

Sir

Please proivde entry for ITC reverse in books of account due to none filed the returns