GSTR 3B WRONGLY FILED.

in case wrongly entered sales ( less than actual sales ) in gstr 3b..  am i need to pay any tax liability ? if i have have excess itc than   tax payable actua sale ( corrected sales) .

Correct the entry in your next GSTR-3B and GSTR-1. Make the payment of tax + interest while you file your next GSTR-3B and offset the same. Make a reconciliation statement for your control and audit purpose.