GST liability

This discussion addresses a common issue where GST liability isn't reflecting on the GSTR-3B portal despite having outward taxable supplies and eligible Input Tax Credit (ITC). The advice suggests ensuring all outward supply and ITC details are correctly entered into the relevant GSTR-3B tables. It also recommends checking the electronic cash ledger for any available opening ITC that might be utilised. The liability should appear once all data is accurately populated and the payable amount is settled.