Mr. Nimit, a supplier of goods pays GST under regular scheme. He is not eligible for any threshold exemption. He has made the following outward taxable supplies in the month of March, 2020: * Intra state supplies of goods 6,00,000 Inter state supplies of goods 2,00,000 He has also furnished following information in respect of purchases made by him from registered dealers during March, 2020: Intra state purchase of goods 4,00,000 Inter state purchase of goods 50,000 Balance of ITC available at the beginning of the CGST 15,000 SGST 35,000 IGST 20,000 Note: Rate of CGST, SGST and IGST to be 9%, 9% and 18% respectively, on both inward and outward supplies. Both inward and outward supplies given above are exclusive of taxes, wherever applicable. All the conditions necessary for availing the ITC have been fulfilled