can ITC on payment of RCM for the period 2017-18 be availe avail in jan 2019 - Goods and Services Tax - GST

respected sir my issue is auditors doing the audit u/s 65 of of CGST Act fixed the rcm liability on procurement of some goods and services during the period july 2017 to 12 oct 2017. payment of RCM tax along with interest and penalty of that period is done by the tax payer in jan 2023. can taxpayer avail ITC of the tax amount paid as RCM by making payment through DRC-03