Previous month tax amount not paid

Add the missed value in current return and pay your liability with interest... After it has resolved.

pay the tax and next time what liablity will be come pay the amount for if auto adjust then the amount is liablity of earlier month will be in cash ledger. previous mistake adjusting in current month is not looking viable. but even if you out the figures in current or next month write an application to GST Council for the proper clarification can be done on future if any dispute arises.

If you are missed any of the Values in previous months details go to add Your Current GSTR 3B return... No more restriction in GSTR 3B. If You have any liabilities in previous months then pay with interest and Set off the values in Your GSTR 3B... No need wait for any other Forms in Future reference...

plz calculate the interest till u set-off, not by dt. of deposit in cash ledger, because mere entry in cash ledger doesn't mean that it's done unless it is set-off against liability

No need on set off date. You can calculate at the time of payment. No more restriction as sett off your liability in GSTR 3B...

add/less your disput in next 3b ( whuch one you have to file) and pay your tax there... you have to pay intrest on it but till now not need to pay intrest till now intrest facility not available ... wait for next announcement how and where to pay intrest ....

intrest facility only availble for gstr 4