RCM now seen in 2b

please  elaborate  detail .  

Please pass entry in current year

If you have book the expenses in Jan 23 & paid the RCM for the same then not required to consider it again.

Yes if you have not done so... then need to book the expenses in Jan 23 only & create the RCM liability in January & report it in your current GSTR-3B .

Note : Such RCM need to reported in annual return in fy when it is paid. Same has been clarified in Press releases dt. 3/7/2019