Opening balance is the balance contact (customer or supplier) have at the beginning of the time.
Suppose you’re shifting the data from another software to GST Desk then the opening balance of the contact will be the balance amount which the contact has to pay to you have to pay to the contact.
Opening balance for customer = Amount the customer have to pay.
Opening balance for supplier = Amount you have to pay to the supplier.
Adding Opening balance
You can add opening balance when adding/editing the supplier or customer. In the add contact screen you will find the opening balance field.
View Opening balance payment
To view the opening balance of a contact, go to List Supplier/customer, go to view, and in the view page you will find the opening balance & opening balance due.