Gstr -3b filing for gta as service provider.

This query is : Resolved

Saroj Jyoti (Querist)
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25 August 2017 Hello experts,

I just want to know, how to file GSTR-3B Form for GTA ( Goods Transport Agency) a service provider, as reverse charges are applicable to service recipient.

My queries are :

1) Service Provider under GTA is mandatory to show GST Tax rate in his Invoice?
2) Whether service Provider under GTA should declare his sale in GST Form Filing, like GSTR -3B? If yes, then how to show
his turnover of sale in FORM GSTR -3B?
3) Whether I should file the GST Returns of GTA (Service Provider) as considering of :
1) File Nil Return.
2) File Return by declaring sale turnover including GST Exempt.

In short, I just want to know how to file GST returns for GTA who are a service provider and not service recipient.

Please Guide me.

Vaiyapuri kannan

Vaiyapuri kannan (Expert)
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20 September 2017 Form 3B does not have specific cell for capturing GTA turnover while filing GST 3B by GTA service provider but it may come under GST R1 . Since Form 3B is a tentative return it does not have cell to capture GTA turn over