Reverse Entry for Purchase

Please pass the entry when you booked the bills .
Show input tax credit for gst as mentioned in the bills.

I think the entry might be
CGST Refund Receivable A/c _____________ Dr.

SGST Refund Receivable A/c _____________ Dr.

IGST Refund Receivable A/c _____________ Dr.

To CGST Input Credit A/c (unutilized input credit)

To SGST Input Credit A/c (unutilized input credit)

To IGST Input Credit A/c (unutilized input credit)