Hi,
How to pass journal entry after filing GSTR 3B
Output CGST payable A/c Dr
Output SGST payable A/c Dr
To Input tax CGST A/c Cr
To Input tax SGST A/c Cr
To CGST payable. A/c Cr
To SGST Payable A/c Cr
( GST payable after adjusting input tax credit)
payment entry
CGST payable A/c Dr
SGST payable A/c Dr
To Electronic Cash ledger A/c Cr
( payment entry)
Same entry in Case of IGST payable , , however rule 88A of CGST rules 2017, you have utilize IGST Credit first towards payment of IGST then CGST , SGST .
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