I am supplying my goods to other town costumers by GTA or by tempo. In that case, I am paying freight to that GTA or tempo owner. My invoice content only the value of goods. Doesn’t having a separate amount of freight outward.

1. How should make accounting entry of that payment? ( keeping the impact on both GST and income tax in mind)
2. Can I pay RCM on that freight outward and get ITC? ( same like freight inward) or I have to pay forward GST charge on that freight outward payment

3. can I make an entry in books of account as expense in the P&L account?
 4. can I file GSTR 3B by clubbing this freight outward with freight inward and show in point 3.1.d of inward supplies liable to pay the reverse charge?