Query new gst on gta

Yes, has to do RCM but only on the expenditure related to un registered GTA and who has Registered and not opted to pay GST on forward charge with 5% or 12% and not submitted Tax invoices with declaration as prescribed in Notification, reproduced here under.

                                                                                           Declaration
I/we have taken registration under the CGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year _____ under forward charge.