RCM not paid and utilised itc of rcm invoice

This discussion addresses how to handle Goods Transport Agency (GTA) services received under Reverse Charge Mechanism (RCM) where GST has neither been paid nor the Input Tax Credit (ITC) utilised. It clarifies that RCM liability must be paid via the cash ledger before ITC can be claimed. The correct reporting in GSTR-3B, including for nil returns, is explained, highlighting that even if ITC isn't used, the RCM GST payment is mandatory.