Calculation for GSTR3B 3 B doubt help me

This discussion seeks assistance with calculating GSTR 3B, specifically when dealing with a scenario involving an unregistered person making a supply to a registered person. The user has provided details on CGST, SGST, and IGST output tax, along with available Input Tax Credit (ITC). A key point of confusion is how to account for a debit note and Reverse Charge Mechanism (RCM) in the calculation of tax liability under GST law. The user is requesting clear, step-by-step workings and examples of RCM applicability.