Treatment of sale of used car in gst annual return

Pardeep Garg (CA-Final Student) (796 Points)

04 September 2021  
sale of used car

sale value= 5lacs
depricated value = 3lacs

taxable value for gst = 5-3= 2 lacs

sale recorded in books = 5 lacs

how to record depreciated value of 3lacs for gst annual audit?