Rcm accounting entries

Good Afternoon Members.

Please help me in accounting entries relating to RCM under GST on Transport Agency.

In May 2019, the taxpayer has a transport bill from ABC Transport Agency of Rs. 1000/-. RCM of Rs. 50/- (Rs. 25 each under CGST and SGST) will be payable by the taxpayer.

Do the taxpayer need to pay the RCM GST Output or it can be adjusted against GST Input available. How the accounting entries will be recorded for the same?

Please help.

Thanks