Adjustments in turnover due to reasons not listed above - Goods and Services Tax - GST

R/sirs A taxpayer declared same turnover in his sales register/ GSTR 9 but in the PL account the TP declares the turnover more than the sales register/ GSTR 9 . During filing of the GSTR 9C , it is declared in the column- Adjustments in turnover due to reasons not listed above. when asking about the details, no satisfactory reply received. The TP enhance the turnover in the PL and declare that this is not related to sale. it is answered that we have declared the enhanced figure with income tax and no GST liability arises on this. Please guide that GST liability arises or not in this matter.