we are doing payment to transporters who are not registered and having single truck and also not issue any LR or Consignment Note.
than RCM should be payable on that payment?
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About RCM on Transport Exp
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As I understand, RCM applies in case payments are made to a GTA. Since the transporter does not issue LR/CN, he shall not fall within the definition of GTA and hence RCM provisions may not be applicable.
you should deposit. the tax and avail credit
individual transporter who not issue any consignment note excempted from GST .
Transportation of goods by road is exempt other than transportation by GTA and courier. In the present case as consignement note is not issued you are not availing GTA services. Hence you are not required to pay tax on reverse charge basis.
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