It was due to major industries code setting required.

A new features added in Delphi from version 705 & above.

Please login to QnE, go to GST -> GST Setting -> Option -> Major Industry Code Setting -> Tick Use Single MISC Code (key in your industry code which you have it during GST registration)

With this setting, GST Return Form - 03  item 5b will be tally with item 19.