CA Dhruva Kalamanji (Chartered Accountant ) 10 October 2019
simply include taxable value and tax in 3.1 tabke of gstr 3b along with sepember turnover. and pay tax.
this is a reconciliation item at the time of filing annual return.
further interest is 18% p.a on gross output tax liability for the 18-19 period.
for more clarification kindly write to me at sthayin @ gmail with details in numbers