Discharge the liability of Reverse Charge Mechanism reg.

Respected Sir/Madam,
My one client has discharge the liability of RCM for the period of 2017-18 in Sep 2021 & Dec 2021 through GSTR 3 B. Pls suggest the practice of the same is correct or wrong.
Pls also suggest the rule/ act/section/circular if any.
Replies (2)
Quick Summary
This discussion concerns a client who settled their Reverse Charge Mechanism (RCM) liability for the 2017-18 period in September and December 2021 via GSTR 3B filings. The query seeks to confirm whether this practice is correct and requests relevant rules, acts, sections, or circulars to support the answer. It also references sections 12(3) and 13(3) of the CGST Act regarding the time of supply for goods and services under RCM.

Please refer section 12(3) in case of goods and section 13(3) of CGST Act for time of supply in case of reverse charge.

The liability to discharge the liability of rcm is well mentioned.

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