Point of Taxation in case of GTA

This query is : Resolved 
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This discussion clarifies the point of taxation for Goods Transport Agency (GTA) services when advance payments are made before receiving the invoice. The consensus is that under the Reverse Charge Mechanism (RCM), the Goods and Services Tax (GST) liability arises at the time of making the advance payment, not when the booking invoice is issued.

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(Querist)
02 January 2021 Dear All,

My query is, I being service recipient some transporter payment is made in advance before arrival/receipt of the Invoice for transportation, so then when will the liability of GST payment arrive, at the time of booking invoice or at the time of making payment please advice.
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
02 January 2021 The liability of GST payment under RCM is at the time of payment (advance)
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Lekhraj sood

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Lekhraj sood (Expert)
02 January 2021 You have to make gst payment at the time of payment of advance.
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