Gstr-1 for transporter

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NAVNEET MANDOWARA (Querist)

03 September 2017 What to fill in GSTR-1 of a Transporter, GTA service provider ? If the transporter have all consignor and consignee GSTIN numbers.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

03 September 2017 You have to give details in B2B . Showing reverse charge as applicable in all invoice.

NAVNEET MANDOWARA

NAVNEET MANDOWARA (Querist)

03 September 2017 if we are showng reverse charge YES, then who is liable to pay GST ?

NAVNEET MANDOWARA

NAVNEET MANDOWARA (Querist)

03 September 2017 Or we are cancel the GST registration, beacuse as per Notification No. 5/2017- Central Tax dated 19/06/2017, a person who is only engaged in making supplies of taxable goods/services, where the total tax on which is liable to be paid on reverse charge basis by the recipient as the category of persons exempted from obtaining registration under GST.

Thus, a GTA does not have to register under GST if he is exclusively transporting goods even if the turnover exceeds 20 lakhs as the total tax is required to be paid by the recipient under reverse charge basis.

please help, thanks in advance

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

03 September 2017 Service receiver is liable to pay tax.

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