Itc set off rule against liablity

dear sir kindly provide me details about GST liablity set off against itc available.
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Quick Summary
This discussion clarifies how businesses can reduce their Goods and Services Tax (GST) liability by setting off their available Input Tax Credit (ITC). It explains that if your ITC is reflected in your GSTR-2B, you can indeed use it to offset your tax payable to that extent, effectively lowering your financial obligation.

Pls explain.
If ITC is appearing in GSTR- 2B ; A person can reduce his liability to that extent

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