sona1 (MANAGER) (352 Points)
07 January 2020We are a GST register dealer .Recently we have SOLD some items to party (Who also register dealer) within state and for this selling purpose we have paid MINIDOOR fare (Delivery Charge) Rs. 4500.00 (No GST) to Mr. X (Who is unregistered in GST, So not issue any Consignment Note) .
RCM can be applicable for this transaction , If Yes then what % tax is payable
Deepak Gupta
(CA Student)
(15922 Points)
Replied 07 January 2020
RCM will not be applicable here.
If the transporter is not a GTA, means does not issue any lorry receipt like unorganized sector individual truck owners, then GST is exempt for both in and outside state sale.
Reference: N.N. 12/2017- CT(R), dt. 28.06.17 and 09/2017-IT(R), dt. 28.06.17
Pankaj Rawat
(GST Practitioner)
(55037 Points)
Replied 08 January 2020
Lakhmichand D Khandelwal
(service)
(27 Points)
Replied 08 January 2020
Satya N Dharani
(Finance Professional)
(491 Points)
Replied 08 January 2020
As per Notification No.11/2017-Central Tax (Rate) dated 28th June, 2017, “Goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
This means, while others might also hire out vehicles for goods transportation, only those issuing a consignment note are considered as a GTA. Thus, a consignment note is an essential condition to be considered as a GTA.
in your case, he is not a GTA, hence RCM of GTA in GST not applicable.
Pankaj Rawat
(GST Practitioner)
(55037 Points)
Replied 09 January 2020
CAclubindia
