TaxTMI 
TaxTMI 
My Client had paid GST on RCM for one invoice on Aug-2020 i.e, in F.Y.20-21.
How should it be reported in Table 9 of GSTR-9? Should we add liability in Table 9 as Tax Payable ??
RCM of F.Y.19-20 DECLARED IN F.Y.20-21
23 Feb 2021 
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Reverse Charge Mechanism reporting: disclose RCM liability in annual reconciliation and substantiate payment with challan.
Payment under the reverse charge mechanism made in a subsequent financial year should be disclosed in the annual reconciliation: disclose the RCM liability as a liability line, show the difference between tax payable and tax paid as the RCM paid in the later year, add a note in unreconciled tax payments and attach the challan. Alternatively, if the expense is booked in the later year, disclose the RCM in the current year's GSTR-9 to align books with annual-return reporting. Separate rules require affidavits and on-pack disclaimers where brand rights are foregone. (AI Summary)
Payment under the reverse charge mechanism made in a subsequent financial year should be disclosed in the annual reconciliation: disclose the RCM liability as a liability line, show the difference between tax payable and tax paid as the RCM paid in the later year, add a note in unreconciled tax payments and attach the challan. Alternatively, if the expense is booked in the later year, disclose the RCM in the current year's GSTR-9 to align books with annual-return reporting. Separate rules require affidavits and on-pack disclaimers where brand rights are foregone. (AI Summary)