GST on Sales of Fixed Assets As Scrap - Goods and Services Tax - GST

Dear All, Hi, We purchased plant machinery from company during May-2022 and availed ITC on same. We are planning to sale that P M as scrap after decontamination. Our customer and vendor are same for purchase of P M and for decontamination services. We have all the agreement for above transactions. Detailed example for calculation is attached for your reference. Following are my observation related to this transaction. GST is payable on Sales value (refer calculation G) more than GST needs to be reversed (refer calculation N) I need to pay GST as per sales invoice. If I calculate GST on Sales realisation refer 6- GST Payable on Net Realisation value my liability increases by Rs. 54.00 ** Here is my question whether GST department ask for payment of additional GST liability on sales realisation. (please refer to 6) 1) Purchase of Fixed Assets Particulars Sr No. Amount Taxable Value-Assets Purchased in May-2022 A 1,000.00 ITC Availed on Assets Purchased B 180.00 Total Invoice Value C=A+B 1,180.00 Less:- Commercial Credit Note Issued D 40.00 Addition to Fixed Assets E 1,040.00 2) Sale of Fixed Assets-Scrap Particulars Sr No. Amount Taxable Value-Sale of Fixed Assets in July-2024 F 700.00 GST Payable on Sales of Fixed Assets G 126.00 Total Invoice Value H=F+G 826.00 3) Decontamination Charges Particulars Sr No. Amount Decontamination Charges I 400.00 GST @ 18% J 72.00 Total Invoice Value K=I-J 472.00 4) Reversal of ITC on purchase of Fixed Assets Particulars Sr No. Amount ITC Availed at time of Fixed Assets Purchase in the month of May-2022 B 180.00 ITC Available on sale of Fixed Assets Sale of Capital Goods (5% Per Quarter) J 72.00 GST Needs to be reversed L=B-J 108.00 5) Comparation of GST payable Particulars Sr No. Amount GST Payable as per Sales Invoice Issued G 126.00 ITC Reversable as per point 4 L -108.00 Since GST paid on Sales invoice which is higher no need to pay Additional Amount M=G+L 18.00 6) GST Payable on Net Realisation Value Particulars Sr No. Amount Taxable Sales Value F 700.00 Decontamination Charges paid I 400.00 Net Sales Realisation N=F-I 300.00 GST on Net Realisation Value O 54.00 7) Comparation of GST payable Particulars Sr No. Amount GST Payable on reversal of ITC availe at time Addition to Fixed Assets L 108.00 GST on Net Realisation Value O 54.00 Since GST paid on Sales invoice which is higher no need to pay Additional Amount P=L-O 54.00