Negative figure in GSTR9 in table 14

Hiren Faria (10 Points)

16 December 2019  

while filling GSTR3B for 2017-2018, in full year, total IGST was paid Rs. 52,753/- but after Income tax audit, my total IGST is Rs. 35,631/-, that means i have paid Rs. 17,121/- Extra.

in 2018-2019 i have adjust that amount in GSTR3B, but now in GSTR9 how to adjust this.

should i enter negative figure in table 14 in payable and paid field?