Igst amount never set off.plz urgent

bathri (audit) (67 Points)

17 January 2020  
in gstr3b
purchase on itc

igst amount rs 85916
cgst amount rs 25810.44
sgst amount rs 25810.44
total 137536

sales in
cgst 82093.48
sgst 82093.48

electric credit ledger rs 37524

but final in gstr3b they want tax amount rs 52460 it's correct or not.how that client pay the tax amount.... plz any one help me the problem