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gst returns by gta

shivanand.c.honnungar (Tax Consultant) (45 Points)

12 March 2018

service provider provide GTA to his clients..his clients not giving GST to him saying it's RCM applicability.. kindly guide

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RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 12 March 2018

Please elaborate Your query for Clearing...

As per my assumption...

A GTA, provide service to others then he don't want collect GST from recipient of Services. The Recipient can Pay Tax under RCM basis as per the ceiling limit...

In case the GTA, Provide Service to any other GTA then no need to pay GST under RCM basis...

In case GTA received any Supplies from registered dealer then GST applicable for Supplies. But, GTA can't avail ITC benefits if GTA opt 5% category...

Any Doubts please follow the same way. You can get multiple replies from Our CCI Experts...

GOOD LUCK....

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Rahul Prasad (CA Student) (1683 Points)
Replied 13 March 2018

under GTA it has been kept under RCM if service receipient is registered. if receipient is not registered then it will be responsbility of GTA to collect GST and pay to the govt same.

shivanand.c.honnungar (Tax Consultant) (45 Points)
Replied 13 March 2018

thanks all, @ rahul , my client is GTA giving supplies to his client who is registered under GST and are manufacturers...if now it's under RCM in this case, where and how do GTA declare turnover in the GST return filing.. kindly elaborate please

Rahul Prasad (CA Student) (1683 Points)
Replied 13 March 2018

Sir,

Since till now there is not option in 3B we can do one thing that just fill turnover column and leave tax column. how ever in GSTR 1 there is option attracting reverse charge (we have to tick out there) while adding invoices.

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