How to OFFSET GST Liability:
We are writing this article on the basis of request received form many users. Many users are facing difficulty in Setting off GST Liability under point 6 of payment of tax Tab of GSTR3B.
Let us Assume you have mentioned Tax on Liability, Inter State Supplies, Eligible ITC and Exempt and NIL supplies in GSTR3B. After Filing and mentioning all the items you need to first save the data and then submit once submit you can see liability under point 6 of Payment of Taxes. Now lets go into point no.6
After mentioning all the items Under Tax on Liability, Inter State Supplies, Eligible ITC  etc..let us assume under Payment of Taxes point no. 6 below is your liability came:
OTHER THAN REVERSE CHARGE:
IGST : 525000
CGST: 107348
SGST: 107348
REVERSE CHARGE:
IGST : 172099
CGST: 29083
SGST: 29083
Payment of taxes column will look like this once you click on point no. 6 after mentioning all other relevant information.

Now we have to mentioned here how we want to off the liability. Basically we need to mention amount under cash and ITC Column.
Our IGST Liability other than reverse charge is 525000 and we have 25000 IGST input. We have utilized 25000 IGST Input and paid balance 500000 through bank i.e paid in cash. Please note here total IGST liability Including Reverse Charge is 697099 (525000+172099). So we have paid in cash 672099 (500000+172099) Reverse charge liability will always be paid in cash. Here we have paid reverse charge in cash 172099
Our GGST Liability other than reverse charge is 107348 and we have 30723 CGST input and 76625 IGST Input. We have utilized 30723 CGST input and 76625 IGST input and paid NIL through bank i.e paid in cash. Please note here total CGST liability Including Reverse Charge is 136431 (107348+29083). So we have paid in cash 29083 (0+29083) Reverse charge liability will always be paid in cash. Here we have paid reverse charge in cash 29083
Our SGST Liability other than reverse charge is 107348 and we have 30723 SGST input and 34028 IGST Input. We have utilized 30723 SGST input and 34028 IGST input and paid 42597 through bank i.e paid in cash. Please note here total SGST liability Including Reverse Charge is 136431 (107348+29083). So we have paid in cash 71680 (42597+29083) Reverse charge liability will always be paid in cash. Here we have paid reverse charge in cash 29083

We need to mention all the amount under part 6 of payment of taxes and after that we need to press the button OFFSET liability. If all figures mentioned are correct the system will show OFFSET Liability successful.
If balance is less in electronic cash ledger and we are trying to utilize more amount then system will show error balance in electronic cash ledger is not sufficient.
Refer below video where we have mentioned in this video how to mention amount under part 6 payment of taxes and how to offset post mentioning all the balance.

https://www.youtube.com/watch?v=Z_IxibivtzA