HOW TO MAKE RCM ENTRY

Dear Sir,

Please guide me how to make a RCM entry in the manual books of accounts.

For example...

We have paid RCM on jobwork stitching charges for the month of July-2018 as below.

CGST paid 3919/-
SGST paid 3919/-
IGST paid 896/-

Please explain how should we make this entry in our manual books of accounts?