Query related to Input tax credit in GST Regime :

If a mobile no. is in the name of a company and payment is also made by the co. but co. has given this no. to its employee till the employee works for this co. and has put a ceiling of Rs 350/- per month, i.e. if in any month the bill crosses Rs 350/-, suppose total bill amount is Rs 600/- then that extra amount (Rs 250/-) is deducted from employees salary. In this case, Mobile service provider levies GST on full bill amount of Rs 600/- but eligible ITC in this case is GST on Rs 350/-.

Now my question is, Mobile service provider in its GSTR1 will show GST Rs 108 (600*18%) against out GSTIN but we will show GST on purchase Rs 63 (350*18%) in GSTR 2. Will there be any problem or how to deal with this case. Please guide.