Output tax liability and ITC adjustment in GSTR-9

This discussion addresses discrepancies between GSTR-3B and book figures for output tax liability and Input Tax Credit (ITC) for FY 2018-19. The user is asking if excess output tax liability reported in GSTR-3B can be adjusted against excess ITC that needs reversal in GSTR-9, or if a DRC-03 filing is required. It's clarified that excess output liability and ITC from FY 2018-19, if not corrected in GSTR-3B, likely require cash ledger deposits via DRC-03, and a refund for excess output tax liability might be claimable during GSTR-9 filing.