This post is about Table-8 of Form GSTR-9, which is attached below :

Please see carefully Column 8(A) to 8(D) of this picture and focus on Column 8(D).
In general case, you have to pay tax through DRC-03, which is amounting to “Negative figure in column 8(D) of above picture”. But there is a guide to escape this, which is prescribed in attached video.
Video for guidance
Sir please provide English vedeo
Thanks for your interest in us.
We will provide you english wordings of this video shortly.
Request to you that kindly share your e-mail with us.