Transporter's query

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 August 2017 I am transporting goods only for a registered consignor party, & such party is liable to pay GST under RCM.

But still I am registered under GST, because such consignor party required by GSTIN number.

Now, my query is -

1) Do I need to file GST Return?
2) If yes, then can I file a NIL Return with all Zero figures i.e. as was filed under service tax rules?
3) If I need to file GST return with some details then please let me know?
4) Also, my son does a transport commission agent business with a turnover of less than Rs. 20 Lakhs, & he is also registered with GST, so whether he has to file GST return?, & if yes, then who shall be liable to pay GST in his case?

Thanks in Advance...

I Hope there will be someone who will be able to reply my query...plz reply..

CA Suresh Jain

CA Suresh Jain (Expert)
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10 August 2017 If you are registered, you have to file the return on line. Please go to on line return filing and fill up the form as per information required.
N. Jain
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Querist : Anonymous

Querist : Anonymous (Querist)

11 August 2017 Being a transporter, what information does I need to fill in GST Return .i.e. can't I file a NIL Return with all Zeros or if any other compliance needed??

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s a clear breakdown for your transporter-related GST queries:

### 1) Do you need to file GST Return if you are registered but only provide transportation for consignors who pay under RCM?

**Yes,** if you are GST registered, you must file GST returns, even if the tax is paid by the consignor under reverse charge mechanism (RCM).

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### 2) Can you file a NIL return with all zeros like under service tax?

* If you have **no outward taxable supplies** (i.e., you did not raise any invoices charging GST), and
* You only provided transportation services where tax is paid by the consignor (RCM),

then **you can file a NIL return** for the period (with zero values). But if you have any taxable outward supplies (e.g., commission agent services), those must be declared.

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### 3) What details do you need to fill in the GST return as a transporter?

* Report all **outward supplies** (if any).
* Report **inward supplies** on which you are liable to pay tax under RCM (if applicable).
* File the usual GST returns (like GSTR-1 for outward supplies and GSTR-3B for summary).

For pure transportation service where consignor pays GST under RCM and you don’t charge GST in invoice, the details will generally be minimal or zero.

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### 4) Your son’s transport commission agent business (< Rs. 20 Lakhs turnover) registered under GST:

* If his **aggregate turnover is less than Rs. 20 lakhs (threshold varies by state),** technically he is not required to register for GST.
* If he is registered voluntarily, then **he must file GST returns**, irrespective of turnover.
* GST liability for transport commission agent is **on him as the supplier** of service, not on his clients, unless notified otherwise.

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### Summary:

| Scenario | GST Filing Required? | Who Pays GST? |
| ------------------------------------------------------------------ | ----------------------------------------------------- | ---------------------------- |
| Registered transporter, services on RCM | Yes, file returns (can be NIL if no taxable supplies) | Consignor pays under RCM |
| Transport commission agent (<20L turnover, voluntarily registered) | Yes, must file returns | Agent pays GST on commission |

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If you want, I can also guide you on **which GST return forms to file** monthly or quarterly based on your registration type.

Would you like that?

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