RCM by Transpoter

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This query is : Resolved

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This discussion clarifies Reverse Charge Mechanism (RCM) on transporter services. The user paid RCM on services received and claimed Input Tax Credit (ITC) in GSTR-3B. The core questions are whether ITC can be claimed if it appears in GSTR-2A and why two transporters haven't deposited the RCM. The response explains that the recipient of the service is liable to pay RCM, not the transporter, and ITC can be claimed in the same month RCM is paid.

Vaneet Monga

Vaneet Monga (Querist)
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23 December 2020
Hi,

Please clear to us.
We have received the services from 3 transporter fright GR Value Rs.98000/- and deposit the RCM for RS.4900/-
In November 2020 We have claimed the ITC in 3B. But out of 3 Transpoter one has deposit amount 1900/-under RCM same shown in my GSTR-2A Under reverse Charges Yes. So Can i Claim ITC which was shown in my 2A or note
(2) Why 2 transpoter has not deposit the RCM

Please Suggest Sir,

CA Anita Bhadra

CA Anita Bhadra (Expert)
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23 December 2020 Your query is not clear.
If you received services from transporters and paid tax under RCM, why should the transporter deposit tax again?

You can claim ITC on RCM in the same month