REVERSE CHARGE MECHANISM

This query is : Resolved

PARDEEP KAPIL (Querist)
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08 July 2020 DEAR SIRS ::: PLEASE LET ME KNOW ::
(ONE) WHETHER 1) SALES / COMMISSION AGENT 2) TECHNICAL CONSULTANT ARE COVERED UNDER RCM IF THEY GIVE SERVICES WITHIN STATE AND INTERSTATE or THEY HAVE TO OBTAIN INDIVIDUAL GST REGISTRATION AND CHARGE ACCORDINGLY

(TWO) IS TRANSPORTER IS REQUIRED TO BE REGISTERED UNDER GST AND UNDER WHAT CIRCUMSTANCES HE IS EXEMPTED TO "NOT TO CHARGE" GST ON INVOICES

REGARDS

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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08 July 2020 RCM not applicable on sales commission and technical consultancy. They have to obtain individual GST registration. Aa
GTA who issue consignment note not required to be registered and charge GST as RCM is applicable.

PARDEEP KAPIL

PARDEEP KAPIL (Querist)
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08 July 2020 DEAR SIR : WITH DUE RESPECT TO YOU , I ALSO READ SOMEWHERE

"According to the GST Act, all owner or operator of the warehouse, godown or any other place
used for storage of goods and every transporter shall maintain the records of the consigner,
consignee and other relevant details of the goods stored or transported. It applies irrespective
of whether the individual registered for GST or not. Hence the godown, warehouse or transport
should opt for GST registration by filing Form GST ENR-01.

On filing and verification of the GST registration through the application form for unregistered godown, warehouse or transporter, the portal shall generate a unique enrollment number
for the godown, warehouse or transporter.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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08 July 2020 This unique enrollment number for the godown, warehouse or transporter is not a regular GSTIN number for which GST is paid and GSTR return filed.

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