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A new GSTR-2B API is applicable from 14th Nov 2024, which affects auto-reconciliation of GSTR-2B for Oct-24. Stay tuned for our upcoming release, TallyPrime 5.1, which supports this and makes reconciliation even smoother.
https://help.tallysolutions.com/docs/te9rel54/Tax_India/Service_tax/Introduction.htm

Recipient Liability (Service Tax)

Generally, the service provider will be liable to collect and pay the service tax to the department. However, in certain circumstances, the service receiver will become liable to pay the service tax (full or partial) to the department.

The following scenarios attracts recipient liability:

      Service is received from a non-taxable territory

      Import of service

      Reverse charge is applicable