Treatment of GST on advance paid now returned back.

I have paid GST on Advance in the month of receipt and now the Advance has to be returned due to non fulfillment of the contract.

what should be the treatment of the GST paid amount and how can we utilize the Tax paid.

should it be refunded or should be utilized against further output Tax liability.

Also help with the treatment in GSTR1 and GST3B.