Gst applicability for re-imbursement to employees

Hi,
As per section 7 of the CGST Act,
Schedule I states ".... provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both

Further, schedule III states that,
"Services by an employee to the employer in the course of or in relation to his employment" shall neither a supply of goods nor supply of services.

Hence, services in the course of employment shall not liable to GST and hence the reimbursement also in the course of employment.

regarding the gift to employee, the provision is very clear, pls follow accordingly.

regarding RCM, where the supply from the unregistered dealer to the registered dealer, the liability shall be on registered recipient. When employer is the "recipient" and employee makes the payment for the goods/services on behalf of the employer as per act, suggest

to get the tax invoice in the name of the employer only to avail the ITC

Under which column I want to show the above expenses in GSTR-2? because all the above expenses already GST paid but it is in the name of Employee (our GSTIN not mentioned in Invoice).