Company is selling goods at FOR basis. Customer will pay the transport charges to the transporter. While selling the goods by company some advances given to transporter on behalf of customer and the same will recover from custo mer duly additing the same in sales invoice (Showing Transport Charges. eg. Sales 100 + Transport 5 = Total 105).
In this regard any liability will arise to the company.
Also while paying transport charges which less than 1000/- to the small transporter, is it compulsary to get PAN or not necessary due to threshould limit.
CAclubindia
