Where can i show Exempted Purchase Return

Exempted purchases needs to be reported in Table 5-Values of exempt, nil-rated and non-GST inward supplies of GSTR-3B with classification whether it's inter or intra state supplies.

Reporting negative values in this table is not permitted. But in your case exempted purchases becomes negative after deducting the purchase returns. So this month values in the said table will be zero. But Rs.60,000 negative value has to be reported in subsequent month after adjusting it against respective month values.