RCM not paid and utilised itc of rcm invoice

Dear harendra
RCM input tabhi claim Kar saktey hai jab Woh cash ledger main pay Kiya ho.
agar aap ney GTA sey services lee hai toh aap ko RCM Karna hai aur Usay cash ledger main pay Karna hai .

3B main RCM payable aap ney table 3.1 key row (d) main report Karna hai aur Input claim KARNEY key liye table 4 key row A(3) main report Karna hai

Agree with Pankaj ji

Sir I am filling May 21 Gstr-3B, Nil return, there is a RCM of Rs. 40,000/- showing in RCM liability as well as in ITC table. But while set off the liability, system asking for addional cash payment. Please guide.