for GTA

transporter is not liable for registration because it is covered under RCM.

at the one hand it is declared that GTA is out of GST and need not to even registration.
If the GTA is registered under SERVICE Tax and now migrated in GST then what to do regarding following points?

1. Has GTA company to pay on reverse charge for its day today expenses like reimbursement of misc. truck hire, Unloading -loading of vehicles?
2. how to fill in the return its freight bills where services provided to registered parties, unregistered parties, whatever paid on reverse charge if so?
3. what is tax liability of GTA company registered in reverse charge mechanism?