Excess of Output Liability was paid through input in June 2018.

A user mistakenly paid excess output liability via Input Tax Credit (ITC) in their June 2018 GSTR 3B return, despite GSTR 1 being filed correctly. They are seeking advice on how to rectify this error in March 2020. While direct rectification in the March 2020 GSTR 3B isn't possible, options like filing an annual return or potentially a GST refund application are being discussed, though the latter may not apply as the excess was offset by ITC, not paid in cash.