Gst on employee benifit expenses

If employee incurred expenses in his name that whether ITC / RCM as the case me applicable or not

You have to see the scenarios given above.

I assume that you are referring to scenario a.

In this case, if employee has incurred expense in his name and paid to URD, the same shall be subject to URD, since the organization is ultimately bearing the same.

A reciept voucher needs to be issued in the name of the URD and based on the same ITC shall be available.

Hope this shall be helpful