How to treat books input vs 3b

Mr. Dinesh

Before filing of GSTR-9 pay excess input through Form DRC-03. you can use your credit ledger for payoff this credit. But you will have to pay interest also at the rate of 24% per annum, and you can not use your credit ledger for interest part. For payment of interest you will have to pay through cash ledger/ bank account.

For paying laibilty for gstr 9 and 9c you cant use credit ledger you have to pay by cash ledger

Ms. Mondira Before filing GSTR 9 liability can be set off against ITC as voluntary payment.
Pay Your ITC reversal through DRC-03 from credit ledger, but Interest shall be payoff through cash ledger / bank account.

Hello Anup, may pay tax through credit ledger. but there may be burden to proof that such utilised ITC was related to this 17-18