You need to make payment at the time of filing return. Payment can be made at any time even in parts.
You need to charge RCM under CGST and SGST. In case of services the place of supply is address of VRL in your case which is Bangalore.
You need to pay at 5%.
If freight was paid to seller then it would be 18%, since you have made payment to VRL (GTA) directly then pay at 5%.
You are buyer so you are not required to pay gst on advance made. Seller will pay GST in July for advance received.
Yes, you will get the ITC benefits of freight charges but in next month after making payment.
chatCommentsThanks Sir - Basheer PM