We had a purchase invoice processed and got GST/QST refund. But later on, the auditor found billing info was wrong, and asked us to pay back GST/QST, how to record this payment?

This invoice billing info write our another company, so I did a sale invoice to that company:

Dr. Accounts Receivable     900.00

      Cr.   2310 GST on sales          300.00

      Cr.   2340 QST on sales          600.00 

and I make a payment to Revenue Quebec

Dr.  2310  GST on sales     300.00

Dr.  2340  QST on sales     600.00

     Cr. cash bank account             900.00

is this correct?