Can i complete 2023 return if i had a 1040-v in 2022 but mis understood tax return and still owe

Yes, you still need to file for 2023. 

Yes.  Each year is separate.  Do you still need to file 2022 or just didn't pay the tax due?  If you owe tax for a prior year the IRS will automatically take it out of any refunds you get.