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Accounting treatment in case of offset of tax liability - GST

Accounting treatment in case of offset of tax liability - GST S. No. Particulars Debit ( ` ) Credit ( ` ) Reference (I) Transfer of output liability to E-liability ledgers upon filing of GSTR-1     Output SGST A/c Dr. ****   B/S   Output CGST A/c Dr. ****   B/S   Output IGST A/c Dr. ****   B/S   Output Cess A/c Dr. ****   B/S       To E-liability Ledger CGST A/c     **** B/S       To E-liability Ledger SGST A/c     **** B/S       To E-liability Ledger IGST A/c     **** B/S       To E-liabil