Service tax payment of gta for mar-13

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Rajendra Ahire (Querist)
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27 March 2013 Dear Sir,

we are working in a pvt. ltd. co.
our transporter bill will be receive after 5th apr.13 for the transaction of mar.2013

then how can we deposit tax in 31st mar.13 for the GTA of mar.13 ?

Thanks in advance.

Regards,

Rajendra

Rajendra Ahire

Rajendra Ahire (Querist)
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28 March 2013 please reply....

most urgent !!!!

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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24 July 2025 This is a common and practical question when dealing with **GTA (Goods Transport Agency)** service tax under **reverse charge mechanism**.

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### 📌 **Issue:**

You’re receiving the GTA invoice **after 31st March 2013** (i.e., after the close of the financial year), but the service (transportation) **relates to March 2013**. You're wondering how to pay the service tax on time when the bill is not yet received.

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### ✅ **Service Tax on GTA (Under Reverse Charge):**

In most cases, under reverse charge, **the service recipient (your company)** is liable to pay service tax on GTA.

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### 📅 **Relevant Point: When is service tax payable?**

#### **As per Point of Taxation Rules, 2011 (POTR):**

For **reverse charge services** (like GTA), the **point of taxation** is:

> **Date of payment**, **if payment is made within 6 months** of invoice date;
> Else, it becomes the **date of invoice**.

BUT — in **your case**, **no invoice has been received yet**. So, tax liability does **not arise** until **either:**

1. **Invoice is received**, or
2. **Payment is made**, whichever is earlier.

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### ✅ **Answer to Your Question:**

> Since you have **not received the invoice** from the transporter **before 31st March 2013**, and you also **haven’t made payment**, the **liability to pay service tax for March 2013** does **not arise before 31st March**.

You can **pay the service tax in April 2013**, once the **invoice is received**, and that will be **within the time limit** prescribed under the **POTR**.

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### 💡 Practical Tip:

When you receive the invoice in April 2013, treat the **point of taxation** as that date and pay accordingly. In your ST-3 return for April–September 2013, **include this transaction** in **April** even though the service was rendered in March.

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### 🚫 No Penalty or Interest:

Since the point of taxation hasn’t arisen by 31st March 2013, there is **no interest or penalty**, provided:

* The invoice is received and paid within the time allowed by rules.
* You account for the tax properly in the next tax period.

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Would you like a **sample working** or **note to file** to justify this treatment during audit?

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