In GSTR – 3B, the tax implications on the credit notes, debit notes & purchases from unregistered dealers which are falling under RCM have to be reported and paid, in case of f the taxpayer has missed all these documents, they can upload the same in GSTR – 1 and GSTR – 2 and this will automatically get updated in the GSTR – 3 and the tax liability can be settled and be GST compliant.
GST Tip – 137
In Annex 5 of GSTR – 9B, a reconciliation statement for Payment of Tax liability on output supply and supplies liable to reverse charge between the annual return and the financial statements has to be provided along with remarks. It will show the utilization of cash, input tax credit and TDS credit used for payment for output liability.
india-gst.in 