if gta doing inter state supplies of sevice ,is RCM available on these service .
is j.e. like this
exp. on sevice ........dr.
IGST on input under RCM ...dr
To IGST on output RCM
To party a/c
In book of recepient
1. Freight a/c. Dr
To GTA. a/c. Cr.
2. RCM input Receivable A/c Dr
To RCM payable A/c. Cr