Query regarding RCM AND GSTR-1

Dear sir one of my client is engaged in doing business of Dry Chilies Vide HSN Code 0904 and it is taxable at 5%.
Sir they purchase chilies from Farmers (U.R.D) and sale's to registered person/dealers. In this case RCM is applicable or not ?


And where to show URD Purchase in GSTR-1 , Purchase amount is more than 1,00,000/-