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Freight other than from GTA

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4 Points Posted on 02 August 2017
what will be GST impact of sending goods through any vehicle owned by an individual, not registered under GST Act. & not issuing any LR due to local delivery.
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On 02 August 2017 at 23:17 Report
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Chartered Accountant
86505 Points Posted on 02 August 2017
Not taxble........
814 Reply
On 02 August 2017 at 23:23
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bus
307 Points Posted on 02 August 2017

How much distance would qualify for a local delivery? And how much freight can be paid to an individual truck owner without a bilty!

 

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On 02 August 2017 at 23:40
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128147 Points Posted on 02 August 2017
@ Ca Rashmi Gandhi Mam.,
If a registered dealer received from A Local Transport service (TATA ACE) URD. Then, How to deal this...? Any RCM ll be applicable to the RD...?
463 Reply
On 02 August 2017 at 23:46
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Chartered Accountant
86505 Points Posted on 03 August 2017
Transport by road is exempted except GTA no matter it is register or unregister...
814 Reply
On 03 August 2017 at 08:35
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Chartered Accountant
86505 Points Posted on 03 August 2017
Also GTA services are covered in RCM. If you pay freight to GTA then you have to pay tax under RCM(amt exceeds 750)
814 Reply
On 03 August 2017 at 08:36
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128147 Points Posted on 03 August 2017
What is the difference between GTA and Road Transporters (local)....

*A assessee ll be give freight to a local transporter (URD) I Rs. 10000 to 15000 per month. Then how to deal this one....? It's fall under RCM or not...?
463 Reply
On 03 August 2017 at 09:07
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1464 Points Posted on 03 August 2017
In case of GTA, it is the recipient who is to pay tax under RCM. But in case of individual carrier either supplier is to add in the invoice as forwarding charge and charge GST as mixed supply or tax may be discharged by recipient under RCM.
Or both of them may opt not to pay GST for Rs 5000/- exemption. if freight charged carrier is less than that.
4 Reply
On 03 August 2017 at 09:12
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1464 Points Posted on 03 August 2017
Sorry it is composite supply not mixed supply in case supplier charge GSat
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On 03 August 2017 at 09:20
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128147 Points Posted on 03 August 2017
My query is not invoice based.
Just ll be given freight charges for purchase/sale of material and it's carried a local transports. Then ll be give freight charges Rs. 5000/10000. Then it will be fall under RCM or not...?
Bcoz, Road transport is exempt then what is the GST attract above said transactions....
463 Reply
On 03 August 2017 at 09:33
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1464 Points Posted on 03 August 2017
Mr RAJA,
As local transport is not GTA and is a URD, so when payment is to be made to a URD, GST is required to be PD . In my opinion it is supplier who is required to pay in this case. In case supplier fails to pay, duty is cast on recipient. So that there is no loss to govt.
4 Reply
On 03 August 2017 at 10:27
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128147 Points Posted on 03 August 2017

Dear Chhatra Singh Dugar.,

What is the meaning of PD

"GST is required to be PD"

463 Reply
On 03 August 2017 at 10:47
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1464 Points Posted on 03 August 2017
pl read it as " paid by supplier"
4 Reply
On 03 August 2017 at 10:59
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bus
307 Points Posted on 03 August 2017
Mr Dugar , as Rashmi Ji said, transport services other than by a GTA is exempt & not taxable. So question of RCM doesn't arise.
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On 03 August 2017 at 12:55
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bus
307 Points Posted on 03 August 2017
My question is whether an individual truck owner can transport goods in his truck interstate? Won't a bilty be necessarily accompanying the goods?
Is it permissible?
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On 03 August 2017 at 12:59


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