Courier

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Dear Friends

I want to know whether Courier Agency qualifies as GTA in GST?

Will we need to issue e-way bill for couriers also?

regards

shivani

Replies (14)
Yes courier agency is GTA.. u hv to follow eway bill rules

YES NEED TO FOLLOW

Courier Agency is not same as GTA. Both are different services. However, any supplier of goods/services whether courier or not, becomes GTA if such supplier falls into definition of GTA while suppling the goods/services. For example, even a manufacturer of goods would be GTA when such manufacturer supplies goods in his own transport to the consignee with consignment note against charges for transportation. Similarly, a courier would also render the services of GTA when such courier transports the letters, parcels etc. in company truck with consignement note. However, courier service suppliers donot issue consignement notes generally. Therefore, they are not GTA.

Dear Ramesh

I agree with you that since courier agency does not issue consignment note, it cant fall into the definition of GTA.

But in eway bills the word TRANSPORTER is used and not GTA.

so will courier agency be considered a TRANSPORTER for purposes of eway bill.

If i send goods worth Rs. 1 lakh through courier, will eway bill be required?

regards

Yes, it is required.
Yes, it is required.
Yes, it is required.

Courier Agency and GTA are different in nature.  With respect to query on issuance of E-Way Bill, please note that E-Way bill is required for every movement of goods unless specifically exempted. Further, Rule 138 of CGST Rules has specific reference when goods are moving through courier agency.  Same has been reproduced below for your easy reference:

Provided that the transporter, on an authorization received from the registered
person, may furnish information in Part A of FORM GST EWB-01, electronically, on the
common portal along with such other information as may be required on the common portal
and a unique number will be generated on the said portal:

 

Regards,

Nirav Worah

gta service...eway bill to be issued having consignment value ecceeds 50000/-, rate 18%
gta service....eway bill needs to be generated having consignment value exceeds rs 50000/- rate 18% gta

Part A of FORM GST EWB-01,

How to access this part of the form in the E-way bill system to generate e-way bills for booking through Indian Speed Post.
 

Hiresh Ji,, Part A of EWB-01 ask for the details like GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation etc.. which are already available with you. So you can fill these details to generate eway bills when you are sending goods through Indian Speed Post. I advice you to ask with the postal department once for clarification.

Is the shipping registration process and delivery time 100% correct? Need a specific time.

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GTA Express also has a few problems. Has anyone had any problems?

 

 

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