gst liability set off

kulamani santi (Sr Audit Assit) (21 Points)

24 August 2017  
sir
1. while filling gstr 3b my cgst56000& sgst rs56000 i have itc on cgst rs 26000 & sgst rs 26000 plz ans me that how to setoff liability .after paymet of 30000cgst& 30000sgst or before.