Excess paid GST can be adjusted with excess claim ITC

Dear Experts,

I have 2 scenarios as follows:

1. I have paid excess tax. For example, net tax liabilities are INR 900, and I have paid INR 1000, meaning I have paid INR 100 extra.

2. I have claimed excess Input Tax Credit (ITC). For example, ITC available for the claim is INR 500, and I have claimed INR 600, meaning I have claimed INR 100 extra ITC.

In both points above, can I adjust the excess claimed ITC against the excess paid tax?


Please advise ASAP