GST on Discount Received

karthikrao (B.com CS(inter) -ongoing)   (170 Points)

20 August 2020  
Sir,I received a Discount recevied/ credit note from A party X a sum of rs..Tax value Rs.1000 cgst 25 sgst 25 1050. How to pass entry in books of accounts.? which coloumn to show in GSTR 3b?..