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
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