Goods Transport Agency

If a registered person receives (transportation of goods) service from a transport owner who does not issue a consignment note.

Now the question is :

1. Does mere absence of C/N absolves service recipient from discharging tax liability under RCM ?

2. Is this applicable for inter-state supply as well ?

3. What if service provider crosses threshold limit ?

4. What necessary documents required to ascertain whether service provider is not a GTA ?

rgd/pdg 

Transport (freight )  other than GTA and courier are exempt hsn 9965

A GTA registered in GST and supplied services under RCM in july.

In which coloumn it shoud given in GST-3B

Madam I am talking about outward supply given under RCM by goods transport agency.

in which column it should give in GST3B