I want to clarify whether RCM on unregistered transporter is waived till 31 March, 2018 or not & we are not paying RCM on transport from October, Hence what will be the effect & what is the solution.
22 February 2018
RCM on goods transport agency is not suspended as it is covered under Section 9(3) of the CGST Act. Hence you are liable to pay RCM on the goods transport service whether the goods transport operator is registered or not. Where you have not paid the RCM since October, make the payment of the same in the GSTR 3B of the February Month with interest @18% pa
CAclubindia
