GST related query

If january month GSTR 2B IGST Input Rs.100000 SGST Input Rs. 50000 CGST input Rs.50000,
1.Provsional itc 105% is calculated for igst, sgst, and cgst seperately ( IGST inputRs. 5000, Sgst input Rs.2500 cgst input Rs. 2500) or aggregate (5% on 200000)?
2.out of above of igst input Rs. 100000 Rs. 50000 input relating to December month filed by supplier in January month, in December month recipient already claimed provisional itc Rs.30000 relating to not uploaded invoice by the supplier, then for 105% itc calculation in January month how to calculate provsional itc? IGST input Rs. 50000+5%GST on 50000 or IGST input Rs. 20000+5% GST on Rs. 20000(Rs. 50000-Rs. 30000)?