Query for gstr 9

FORAM (CHARTERED ACCOUNTANT) (110 Points)

22 May 2019  
My query is as under -
1.  While filing GST 3B,gst liability was Rs.100 of which the same was paid as vide cash Rs.70 and credit Rs.30.Now at the time of filing GSTR 9,I realise that the same was not allowed and that I need to reverse the same.So I show the reversal of Rs.30 in table 7 in H1 column.My query is what should I enter in the liability section in table 9 Rs.100 or Rs.130 (Adding up the GST amount Rs.30 being ineligible).Kindly advice.

2.Total liability of Rs.130 of which Rs.100 is paid in Mar,18 GSTR 3b and Rs.30 is paid in April,18 GSTR 3b.In GSTR 9 table 10,11,12,13 and 14 we need to report the tax liabilty of Rs30 whereas in table 9 Rs.100.Is the treatment correct.Kindly advice.
3. Total liability of Rs.130 of which Rs.100 is paid in Mar,18 vide GSTR 3b and Rs.30 is paid through DRC -03 as adviced by the GST officer.However  Rs.30 is not reflected in GSTR 9.Kindly advice how to put the same.