stock shown in book without physical existence as per gst what should do

my friend was registered under raj vat and now he restarted under gst
he have a stock of 2000000 in the books without any physical existence because of non issuing invoice at the time of sale of such goods now he need the solution to clear such misstatement as per the provision of gst. please provide me a appropriate advice for that problem as per gst act.
Replies (1)
if he sold goods without paying vat than it is illegal. one should not ask this type of querry in public platform as it might land you in trouble.

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