Excess taix paid in 3B

This discussion addresses a common issue where taxpayers have paid excess tax in their GSTR-3B filing, despite having correctly filed their GSTR-1. The core question is how to accurately reflect this discrepancy in the GSTR-9 annual return. It seeks clarification on whether the excess payment was due to reporting higher output tax or claiming less Input Tax Credit (ITC) in the GSTR-3B, and how to rectify this for accurate reporting.