ANNEXURE V applicability
This query is : Resolved
24 May 2025
I am transporter, I have not filed Annexure V for the FY 2025-2026 and earlier years. Now I am generating invoice for transportation charges, whether I required to charge GST in my invoice? If yes, at what rate?
12 August 2025
1. What is Annexure V?
Annexure V is part of Form GST CMP-08 (Quarterly return for Composition scheme taxpayers).
It is used to report inward supplies from unregistered persons including inward supplies of goods or services received from persons not registered under GST.
2. Are Transporters required to file Annexure V?
If you are a registered composition dealer, you need to file CMP-08 quarterly including Annexure V.
But if you are not under composition scheme and are a regular GST taxpayer, Annexure V is not applicable.
Transporters registered as regular taxpayers file GSTR-1 and GSTR-3B and do not file CMP-08 or Annexure V.
3. Do you need to charge GST on transportation charges?
Yes, if you are registered under GST and providing transportation services, you need to charge GST.
GST Rate on transportation services:
Transportation of goods by road (except goods transport agency services) attracts 5% GST without ITC (composition rate).
If transporter is registered as regular taxpayer, GST is charged at 5% with ITC on transportation of goods by road.
For passenger transportation, different rates apply.
If you are under Composition Scheme, you cannot charge GST separately on invoices; instead, pay tax at prescribed rate on turnover.
4. What if you have not filed Annexure V earlier?
Annexure V non-filing by composition dealers attracts late fees/penalty.
If you are a regular taxpayer, Annexure V is not applicable; instead, file regular GST returns.
So, if you are a transporter registered as a regular taxpayer, you must charge GST @5% on your transportation charges and file normal returns.
Annexure V is part of Form GST CMP-08 (Quarterly return for Composition scheme taxpayers).
It is used to report inward supplies from unregistered persons including inward supplies of goods or services received from persons not registered under GST.
2. Are Transporters required to file Annexure V?
If you are a registered composition dealer, you need to file CMP-08 quarterly including Annexure V.
But if you are not under composition scheme and are a regular GST taxpayer, Annexure V is not applicable.
Transporters registered as regular taxpayers file GSTR-1 and GSTR-3B and do not file CMP-08 or Annexure V.
3. Do you need to charge GST on transportation charges?
Yes, if you are registered under GST and providing transportation services, you need to charge GST.
GST Rate on transportation services:
Transportation of goods by road (except goods transport agency services) attracts 5% GST without ITC (composition rate).
If transporter is registered as regular taxpayer, GST is charged at 5% with ITC on transportation of goods by road.
For passenger transportation, different rates apply.
If you are under Composition Scheme, you cannot charge GST separately on invoices; instead, pay tax at prescribed rate on turnover.
4. What if you have not filed Annexure V earlier?
Annexure V non-filing by composition dealers attracts late fees/penalty.
If you are a regular taxpayer, Annexure V is not applicable; instead, file regular GST returns.
So, if you are a transporter registered as a regular taxpayer, you must charge GST @5% on your transportation charges and file normal returns.
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