invoice cut of itc

if you are eligible to take credit, then you can setoff with your output tax liability.

(Total GST laibility-eligible input tax credit has to be paid in cash).

GSTR-1 you need to disclose yout outward. Enter 97 in taxable value, 17.46 in tax amount.

in GSTR-3B you can show both input tax, output tax and pay net tax to the government.