Gst paid on bank charges and purchase of gift items to customers

1) For Inputs  on   Bank charges  and  Furniture  if  you using for furtherance of Business ,  you can claim Input tax credit  in GSTR3B  

2) You can not claim Input  Tax credit  in GSTR3B for  Purchase on Gifts because it is  Blocked credit as per section 15(5) (H) of the CGST act 2017 .

3) GSTR1 is for outward supply (sales )  not  for purchase . 

4) you have pass J.E in the books of Accounts 

     For  Bank Charges 

     Bank  Charges  A/c  Dr 

     CGST                A/c  Dr

     SGST                A/c   Dr 

     To Bank            A/c             Cr 

(  Bank  charges  for  the month  of  ------) 

  For  purchase of Furniture 

  Furniture              A/c  Dr 

  CGST                  A/c  Dr 

  SGST                   A/c  Dr 

  To  Sundry  Creditors           A/c  Cr 

( Being purchase of furniture Invoice no ----) 

please confirm with others also . 

Thank you sir, but how to/where to show the GST on Bank charges in GST Returns ( GST on bank charges not reflecting in GSTR 1 i.e. bankers not uploading )