Advice the correct treatment of IGST paid on purchase of machines by HCP Limited in GSTR 3B to be filed for the month of March 2024 as per the…

Computation of ITC credited to Electronic Credit Ledger and amount of ITC to be added to the output tax liability in GSTR-3B for the month of March 2024 Particulars (₹) Capital goods used exclusively for taxable supply [Since used exclusively for taxable supply, full ITC is available] 9,00,000 Capital goods used exclusively for exempt supply [Since used exclusively for exempt supply, ITC is not available] Nil Capital goods used for both taxable and exempt supply - Common credit [Commonly used for taxable and exempt supplies] 10,80,000 Total ITC credited to Electronic Credit Ledger for the month of March 19,80,000 Common credit for the month of March = Total common credit ÷ 60 = 10,80,000 ÷ 60 18,000 Common credit attributable to exempt supplies in a month = (E ÷ F) × Common credit for the month of March where, 'E' is the aggregate value of exempt supplies, made, during the tax period, and 'F' is the total turnover in the State of the registered person during the tax period = (300 lakh/1,800 lakh) × ₹ 18,000 (rounded off) 3,000 Amount to be added to the output tax liability for the month of March 3,000