Transportation of Petrol, Diesel by GTA and Other than GTA

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This discussion clarifies GST applicability for individuals transporting petrol and diesel. It explores whether Reverse Charge Mechanism (RCM) or Forward Charge Mechanism (FCM) applies, especially when the transporter isn't a Goods Transport Agency (GTA) issuing a consignment note. The conversation also touches upon declaring TDS from suppliers like Indian Oil Corporation on the GST portal, suggesting it might be treated as an exempt supply.

Mega Nathan

Mega Nathan (Querist)
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14 July 2025 Mr.A (not a purchaser) an individual who is transporting Petrol to third Party with the instruction of the Supplier whether Mr.A applicable for RCM or FCM if it applicable what Percentage in GST. Kindly Give Circular with respect to this.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 July 2025 For Mr A GST not applicable as he is not a GTA who issues consignment note.

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Mega Nathan

Mega Nathan (Querist)
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15 July 2025 But sir we are registered user in gst. We file only nil return for the whole year. And In Incometax (26AS) under 194c section Indian Oil corporation declared TDS amount credited around Rs. 70,00,000. How we declare this amount on gst portal

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 July 2025 Declare it as exempt supply.

Mega Nathan

Mega Nathan (Querist)
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16 July 2025 Sir can u provide any notification/Circular with respect to this.

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