GTA charges gst @5% to co.

Procedure Pls, because we have been taking Input as regular Input services for the GTA charged 5% Tax without doing RCM.

Regards

Suppose GTA issue bill for 100/- (inclusive GST 5%), you have to do RCM on RS.100/- & voucher for the same will be pass as below:
RCM Input-Receivable A/C .5/-.Dr.
To RCM payble ...A/C ..5/- Cr.

when RCM is Deposit:
RCM payable A/C ..5/-.Dr
To Bank A/c ..........5/-Cr.

Show the RCM payable In 3b , under table 3.1 , row D & Show RCM Input Receivable under Table 4 z row A(4)