Reverse charge gta

This query is : Resolved

Krishna Sharma (Querist)
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10 March 2019 i am having bill of transporter company of Rs 10000 and rto charges 10000 is also there rto receipt is there so total bill comes to Rs 20000

i am paying gst @ 5% on Rs 20000 under rcm and deducting tds@ 2% on Rs 10000

am i right please confirm

CA Anita Bhadra

CA Anita Bhadra (Expert)
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10 March 2019 TDS under GST need to be deducted only by certain class of person :-

GST law has mandated following class of persons to deduct TDS while making payments to the supplier of goods or services:

A central or state government department or establishment.
Local Authority
Government agencies
Other persons, as may be notified

Krishna Sharma

Krishna Sharma (Querist)
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10 March 2019 Dear Madam,

i am deducting tds @ 2% under income tax rule tds under sec 194 C not under gst rules

also gst @ 5% should be payable on Rs 10000 or Rs 20000 including rto charges. please confirm

CA Anita Bhadra

CA Anita Bhadra (Expert)
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11 March 2019 In my opinion , GTA service is under RCM but payment of RTO charges is not covered under sec 9(3) of CGST Act

Anil Bezawada

Anil Bezawada (Expert)
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11 March 2019 If GTA charged the total consideration of Rs. 20000 in his bill, you have to pay gst on rs. 20000 under Rcm

Krishna Sharma

Krishna Sharma (Querist)
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12 March 2019 thankyou very much madam for your reply

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