As per section 17(5) of the CGST act Input tax credit of repair expenses on construction are Ineligible or Block credit .
pass entry as follows .
Repair and maintenance A/c Dr CGST A/c Dr SGST A/c Dr To Trade Creditors A/c Cr ( Repair and maintenance expenses for Construction of Building )
You have to pass entry as above , however because of credit not available show CGST and SGST in Table 4 ( D ) (1) of GSTR3B Ineligible ITC . ( credit not available) Also mark in Books of accounts as Ineligible ITC , you have to show CGST and SGST in the entry because , same has been charged in Invoice .