Registered Supplier Upload RCM Bill after Due date at Portal

Example : For Return Month : DEC

Registered  Transporter  >> Uploaded  GTA RCM Bill at Portal after 15th December

Effect on Recipient  Portal   >>>  RCM Liabilities Reflected at GSTR -3B  on JAN instead of DEC

RCM Liabilities Deposited  by Recipient >>> On DEC at GSTR 3B

Question : Here Recipient is Wrong Or Right  ????   Please reply