Mistake In Tax Audit

Kamal Sadana (16 Points)

07 May 2020  
Tax admitted wrongly on books of account of RCM Transaction

GSTR3b filed without admissibility of Tax.

Now 9C has to be filed.

Though there is no tax liability of Assesse.
But in tax audit it appears.
while filing GST annual return and 9c do I need to admit the Tax liability or we can give any reason of mistake in accounts?