Gta charges gst in consignment note

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This query is : Resolved

Jaysukh (Querist)

19 December 2018 Dear Sir/ Madam,

I am Registered person offering GST under Forward Charge. I am availing GTA services and GTA charges GST in consignment note at the applicable rates i.e. 5%

Do I Still have to pay GST under reverse charge on GTA services even though GTA is charging GST in Consignment note?

Kindly provide Section or Rule under GST Act.

Kindly revert back.

Udaya Chandran

Udaya Chandran (Expert)

19 December 2018 If the GTA charges GST under forward charge basis, the recipient need not to pay GST under reverse charge mechanism.

Jaysukh

Jaysukh (Querist)

19 December 2018 Udaya Sir,

If you can mention provision it would be of great help for me.

Thanks

SHUBHAM SHARMA

SHUBHAM SHARMA (Expert)

21 December 2018 Sir...........................

Udaya Chandran

Udaya Chandran (Expert)

21 December 2018 Please refer Notification No.22/2017-Central Tax (Rate) as amendment to the Notification No.13/2017-Central Tax (Rate) for RCM. As per the notification, if the GTA is registered and charges GST @ 6% (IGST 12%) then, the recipient need not to pay GST. If GTA charges GST @ 5% (without ITC) or not charges GST at all, then recipient is liable to pay GST at the rate specified in the notification.

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