GTA UNDER RCM LIABILITY

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This query is : Resolved

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This discussion addresses concerns for Goods Transport Agencies (GTAs) operating under the Reverse Charge Mechanism (RCM) regarding GST liability. It clarifies that transporters are not obligated to prove customer GST payment under RCM. Instead, they should present consignment notes and GST invoices clearly stating tax payable under RCM. The conversation also explains that RCM transactions typically do not appear in the GSTR 2A auto-populated report as they are reported and paid by the recipient, not the supplier.

lingam

lingam (Querist)
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09 June 2023 Dear Sir

We are transporter i.e providing GTA services following RCM.

If GTA officer comes and ask whether your customer has paid GST or not under RCM

How to justify and convince him

Thanks and regards
Lingam

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 June 2023 It is not the liability to justify whether RCM has been paid by customer or not.
You need to show your consignment notes with GST invoice, where in specifically mentioned the tax payable under RCM.

lingam

lingam (Querist)
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10 June 2023 Thank you very much for the reply
Please clarify is it reflect in the GSTR 2A Autopopulated report if the customer pays in RCM basis

Thanks and regards
LINGAM

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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27 July 2024 Generally, GSTR 2A will not show transactions under RCM directly as it primarily reflects information from the supplier's GSTR-1. Since RCM transactions are the responsibility of the recipient (you) to report and pay, they may not appear in the supplier’s GSTR-1.

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