Output tax = 5% of 90000
= 5/100 × 90000
= Rs. 4500
Input tax = 5% of 85000
= 5/100 × 85000
= Rs. 4250 ITC = Rs. 4250.
∴ GST payable = Output tax – ITC
= 4500 – 4250
GST payable = Rs. 250
∴ ITC of Smt. Malhotra is Rs. 4250 and amount of GST payable by her is Rs. 250.