Accounting Entry for DRC-03 payment of ITC mismatch (2A v/s 3B) upon filing GSTR-9 / 9C

narendra (Accountant)     30 December 2020

As per GST Audit, there was payment liability for 'excess ITC availed' compared to Table 8A auto-populated ITC. Same was paid through DRC-03.

For the payment made, what will be the appropriate accounting-head for 'Debit' in the accounting entry to be passed in the books?