This discussion clarifies how to handle Reverse Charge Mechanism (RCM) not shown in GSTR 9 for the 2021-22 period. Unpaid RCM should be disclosed in Table 4 of GSTR 9 and paid using DRC-03. It's advised not to show RCM in Table 6, but instead, ensure any outstanding RCM from previous periods is settled through DRC-03 for the entire year.