11 December 2019
Sir We are registered Kolkata base Transporter (GTA). We transport mainly Cement. We carry Cement from Manufacture Factory to Manufacture’s own Dealer. We make Transport Invoice without GST. The Manufacture (Cement Company) paid GST in our behalf.
Now we received order from another Big transporter (He is also GTA Logistics Company) for Service of Transportation. We provide Vehicle to them. Now Question is 1. What is the TAX treatment of this type of transaction (GTA to GTA)? 2. Should we pay Tax RCM basic? 3. Should we charge GST on our Sale Tax Invoice? 4. Finally In which column we show the sales figure in GSTR 1(GTA to GTA)? NB: At present we put the figure in Column No 3.1.C of GSTR3B and If we provide Service to Registered dealer, we will shown in B2B (4A,4B,4C,6B,6C-B2B INVOICE of GSTR1) and Tick "Reverse Charge Machanism" Applicable. If we provide Service to URD you will put the figure in Column no 8 "NIL rated, Exempted and non GST supply” GSTR1
11 December 2019
services received by the GTA (Heading 9966 or 9973) is exempt in terms of notification no.12/2017- Central Tax (Rate) dated 28.06.2017 (sr.no.22)
Thus, if the GTA hires a means of transportation of goods, no GST is payable on such transactions.
CAclubindia
