Hi . We paid advance 22,500 for AC repair charges of my company. I booked that expenses into my books of Accounts with out GST. Because I didn't receive bill on that date. After few days I received the bill with GST on total gross 45,000. Then total amount as per invoice is 53,260. With 9 percent cgst ,sgst on 43,400  and 14 percent cgst ,sgst on 1,600. We paid remaining balance amount 30, 760. Now how can I record that entry into my books?

My manager is saying don't enter any reverse entry for that for 22,500( first paid amount). I am not able to understand how can I adjust that GST difference amount in present entry. I am getting the GST difference 4,130 rupees. Please help me on this ASAP. If I add GST difference to remain 22,500 payable amount I am getting more GST amount. And also payable amount increase. Now we close the entry for 30,760 rupees with GST.