CMP 08 and Annual return - Goods and Services Tax - GST

The department has issued a notice to my client for short payment of GST in CMP-08 in comparison to the GST liability declared in annual return GSTR-4 for the period 2019-20. My query is whether declaring excess liability in annual return GSTR-4 that of the CMP-08 is liable for any action for recovery under section 73 . Have there any short payment at the end of the taxpayer? Please.