GST

Is it possible to file GSTR 3B & GSTR 1 (with outward invoice supply) without paying tax amount?? coz someone has paid GSTR3B & GSTR1 both earlier. I shared GSTR1 B2B screen shot to client too but client is saying that invoices are not reflecting in their GSTR2A. This happen coz earlier one accountant was filing GSTR1 and now I m looking after by myself so I want to be clear that tax has paid in GST portal or not for those invoices for which client is saying that He is not getting ITC”