Set off Earlier unfilled return CGST, SGST with current unfilled IGST credit

Sir, I have not filled Gstr-3B for the month of Oct, Nov and Dec even Jan

Suppose I am having CGST and SGST liability (100rs) which has not been paid yet in the month of Oct Nov and Dec

There is a credit in the month of Jan of import - IGST which will get paid in Jan (60rs)

All the Tax will get paid with interest in this month

Now can I use 60 input of Jan to set off Oct Nov Dec 100 and pay balance 40 with interest