GSTR Annual Report

please  refer  Notification 47  /2019  date 9/11/2019 ,   if you are  regular  Tax payer  and not  under composition scheme . 

RCM not paid by assessee on GTA services availed, whether mandatory to  report the same in GSTR-9, Calculate tax & pay the same alogwith interest?

If assessee pay the same, whether he should be liable to tax input credit of same amount and if yes how? Please advice

Alternatively as an Auditor can we report in GSTR-9C that assessee not followed RCM rule and close the matter without paying any tax 

whether Creditors outstanding for more than 180 days, requires to be notified in Annual return 9 & 9C or we can just ignore the same while conducting the audit. Becoz other huge demand shall be payable and if assessee agrees to pay the same, how he sld take credit of same