How do I receive RMA items as zero cost and update on hand Qty and available for Demand / MSR

Currently I am using below costing for our internal issues.

FIFO actual for receiving  - PO  receipts

FIFI actual for issues - Already expensed.

For RMA receipts, We need to just update the stock and on hand QTy but the cost should be zero and don't want to generate any transaction cost and GL impact. ( The original issues via  MSR are already booked into expenses and don't want to make any impact to costing and GL but need to track the item in inventory on hand qty for re-issue to internally )