22 December 2025
" A" in Gujrat send goods to "B" through transporter Transporter is in Gujrat. Transporter raised his bill in the name of " A". Both A & B & H. O. In Maharashtra are distinct person. Transporter payment made by H. O. In Maharashtra. 1 )who is recipient of service - who make payment of freight, or goods handed over to " B", or who send goods by transport i. e " A" 2)Is want to raise invoice to ISD for Distributing ITC 3 ) Please Guide.
24 December 2025
In GTA transactions, the recipient of service is the person to whom the transporter issues the invoice, not the person who makes payment or receives the goods. In your case, A (Gujarat) is the recipient, hence liable to pay GST under RCM and eligible for ITC. The invoice must not be raised to HO or ISD, and RCM ITC cannot be distributed through ISD. Any payment by HO is only an internal cost settlement and does not change GST liability.
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