Honda gcv160 backfiring through carb

Hello everyone

I have a Honda gcv160 mower that I've been trying to get running. Has a new carburetor fresh fuel and seems to have fire. When I go to start it , she seems to backfire through the carburetor. I tried adjusting the governor not sure if I'm doing it correctly. But either way it seems to backfire through the carb. I'm adjusted air gap a few times on the coil. Could the coil be bad? Any help is appreciated. Thank you

Governor adjust has no bearing on backfire.

I would suspect bad intake valve or jumped timing.
All Honda GCV engines are overhead cam and use a timing belt.
Unlikely coil is bad as it is firing.
Could be a faulty spark plug.