RCM on GTA journal entry & when take itc

 RCM  entry 

Transport Charges  A/c Dr

Input CGST RCM   A/c Dr

Input SGST RCM  A/c  Dr

To Out put CGST RCM  A/c Cr

To Out put SGST RCM  A/c  Cr

To  Goods  Transport  Agency  A/c Cr

( Transport Charges Payable under RCM )

........................................

RCM  payment  entry

Out Put CGST  RCM   A/c   Dr

Out Put SGST  RCM   A/c   Dr

To Bank         A/c    Cr

( RCM  payment  made )

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You are filing the return for the month of May in June and making payment of RCM liability in cash along with availing the same as Input Credit. While you are availing ITC, there is payment of GST in cash for RCM liability, which is crediting to you input Credit ledger.