LIABILITY SET OFF PROBLEM

Shoeb Hasan (81 Points)

16 July 2020  
output cgst - 52870
output sgst - 52870
input igst - 61408
input cgst - 23055
input sgst - 3461

please tell challan AMOUNT
option a - sgst 40871
option b - sgst 17816

according to new set off rules
please tell