GSTR -3b for GTA
This query is : Resolved
22 August 2017
Dear Sir,
My client is a goods transport agency and gst will be paid by service receiver under rcm. so my question is in GSTR-3b under which head total invoice value to be shown????
22 August 2017
please its urgent as 25th august is the last date for filling GSTR-3b
27 July 2024
For a Goods Transport Agency (GTA) where the GST is paid under Reverse Charge Mechanism (RCM) by the service recipient, here’s how you should handle the GSTR-3B filing:
### **GSTR-3B Filing for GTA under RCM**
1. **Total Invoice Value Reporting:**
- **GSTR-3B** requires you to report the total value of supplies under different heads. For a GTA, since the GST is being paid by the service recipient under RCM, you still need to report the value of supplies even though you are not directly paying the GST.
2. **Filling the GSTR-3B:**
- **Part 3 - Details of Outward Supplies:**
In this section, you will report the total value of supplies provided by the GTA. Here's how to fill it:
- **Column 3.1 (a)**: **Outward Supplies (Other than Zero Rated)** – Enter the total value of services provided by the GTA here. This includes the value of all transport services provided.
- **Part 4 - Details of Input Tax Credit:**
Since GST is being paid by the recipient under RCM, you generally don’t claim ITC on the GST in your GSTR-3B. However, ensure that you:
- **Column 4A**: Enter the details of ITC if applicable (if you have any input tax credit on other purchases).
3. **Reporting for RCM Services:**
- **Part 3.1 (d)**: **Inward Supplies (Other than Zero Rated)** – For services where GST is paid under RCM, this section is used for reporting the value of services. However, since you are not directly paying GST, this is typically used for reference.
4. **Part 5 - Payment of Tax:**
- **Column 5.1 (a)**: **Central Tax (RCM)** – Report the GST amount payable under RCM here, if applicable.
- **Column 5.1 (b)**: **State Tax (RCM)** – Report the GST amount payable under RCM for the state.
- **Column 5.1 (c)**: **Integrated Tax (RCM)** – Report any integrated tax under RCM if applicable.
5. **Part 6 - TDS/TCS Credit:**
- This part is generally not applicable for GTA unless TDS/TCS is involved.
### **Summary**
- **Report the total invoice value** of transport services provided in **Column 3.1 (a)** under “Outward Supplies (Other than Zero Rated).”
- **For RCM**: Ensure to report GST amounts under the appropriate RCM columns if any.
- **Review ITC** in **Part 4**, but typically, as a GTA under RCM, you do not claim ITC on RCM services.
- **Complete and file** GSTR-3B by the due date (25th August).
Ensure that all entries are accurate and refer to the GST portal or consult with a tax professional if any specific details or complexities arise.
### **GSTR-3B Filing for GTA under RCM**
1. **Total Invoice Value Reporting:**
- **GSTR-3B** requires you to report the total value of supplies under different heads. For a GTA, since the GST is being paid by the service recipient under RCM, you still need to report the value of supplies even though you are not directly paying the GST.
2. **Filling the GSTR-3B:**
- **Part 3 - Details of Outward Supplies:**
In this section, you will report the total value of supplies provided by the GTA. Here's how to fill it:
- **Column 3.1 (a)**: **Outward Supplies (Other than Zero Rated)** – Enter the total value of services provided by the GTA here. This includes the value of all transport services provided.
- **Part 4 - Details of Input Tax Credit:**
Since GST is being paid by the recipient under RCM, you generally don’t claim ITC on the GST in your GSTR-3B. However, ensure that you:
- **Column 4A**: Enter the details of ITC if applicable (if you have any input tax credit on other purchases).
3. **Reporting for RCM Services:**
- **Part 3.1 (d)**: **Inward Supplies (Other than Zero Rated)** – For services where GST is paid under RCM, this section is used for reporting the value of services. However, since you are not directly paying GST, this is typically used for reference.
4. **Part 5 - Payment of Tax:**
- **Column 5.1 (a)**: **Central Tax (RCM)** – Report the GST amount payable under RCM here, if applicable.
- **Column 5.1 (b)**: **State Tax (RCM)** – Report the GST amount payable under RCM for the state.
- **Column 5.1 (c)**: **Integrated Tax (RCM)** – Report any integrated tax under RCM if applicable.
5. **Part 6 - TDS/TCS Credit:**
- This part is generally not applicable for GTA unless TDS/TCS is involved.
### **Summary**
- **Report the total invoice value** of transport services provided in **Column 3.1 (a)** under “Outward Supplies (Other than Zero Rated).”
- **For RCM**: Ensure to report GST amounts under the appropriate RCM columns if any.
- **Review ITC** in **Part 4**, but typically, as a GTA under RCM, you do not claim ITC on RCM services.
- **Complete and file** GSTR-3B by the due date (25th August).
Ensure that all entries are accurate and refer to the GST portal or consult with a tax professional if any specific details or complexities arise.
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