RCM Interstate invoice

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This discussion clarifies the invoicing requirements for Goods Transport Agency (GTA) services when crossing state borders, particularly concerning the Reverse Charge Mechanism (RCM). If you are the GTA providing the service, you must issue a tax invoice. If you are the recipient of GTA services and the GTA is registered, you typically do not need to self-invoice. However, if RCM applies, you may need to issue a self-invoice and pay IGST.

V.Suresh

V.Suresh (Querist)
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29 June 2021 should I issue Tax invoice on Registered Dealer in another state, for rendering of Transport service as GTA.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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29 June 2021 RCM applicable issue yourself tax invoice and pay IGST under RCM.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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29 June 2021 If you are GTA and registered under GST you will have to issue invoice If you are recipient of GTA service and the GTA is registered then you don't have to make self invoice.