My accountant sent an email to reduce ITCs claimed for an adjustment (ITCs over claim) from previous tax year. ( ITC claimed on truck purchase of whole amount, but was a lease so incorrect amount claimed).

He said to reduce the ITCs on the next GST return. What is the journal entry? so my GST isn't out of whack on income sheet.

EX: Now it shows GST charged on sales (2420) $5000 - GST paid on purchases (2430)$ 2000 = GST owing $3000. 

But if I pay an extra 2000 to GST - what are the journal entries. 

Thanks!