For 3'GCAATCT5' the complementary mRNA strand would be 5'CGUUAGA3'
cDNA is just complementary DNA that is synthesized from RNA after the introns have been removed. If 5'CGUUAGA5' was your final mRNA product after splicing, then the cDNA sequence for it would be the same as your original DNA: 3'GCAATCT5'. If base pairs were removed, you would have to account for that.
New DNA (and RNA) is always synthesized in the 5' to 3' direction.