RCM on GTA Services

This query is : Resolved

Javed Memon (Querist)
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02 November 2025 Respected Sir

Proprietorship Firm Has paid aggregate amount of rs. 2 Lakh For transportation of goods to GTA

GTA is not registered under GST

So We have To Paid Tax under RCM or Not

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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02 November 2025 Yes. Under GST law, when services are received from a GTA (whether registered or unregistered), and the recipient (here, the proprietorship firm) is a business entity registered under GST, the recipient is required to pay GST under RCM on the transportation charges if a consignment note is issued by the GTA. The aggregate turnover paid does not affect the applicability of RCM.

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