GST Practitioner
55067 Points
Joined June 2017
Yes ... you have to pay under RCM .
whether he is collecting 5 % from you ????
account
127 Points
Joined July 2012
thanks, can I take that credit charged in invoice.
2127 Points
Joined October 2017
nitin GST is applicable if receipient is specified person- are you company or firm or society etc? in that case it will be applicable
GST Practitioner
55067 Points
Joined June 2017
No... You have do RCM & can claim input for RCM deposited.
Note : thats what i ask you if GTA is collecting 5% from you then ask him that we are doing RCM hence do not charge any GST
Article
309 Points
Joined October 2013
hey Nitin,
If transporter is charging gst on invoice, then you are not required to pay gst again on RCM.
Although he should charge 12% instead of 5%.
And
if he didn't charge gst on invoice then RCM would be applicable and only then you will have to pay gst under RCM @ 5%
"Do the Right Thing...!!!"
128147 Points
Joined January 2015
@ Nitin.,
Transporter charged Gst.
But,
he collect the GST amount or not...?!
account
127 Points
Joined July 2012
raja sir, we paid invoice with gst to transporter
2127 Points
Joined October 2017
then no need to pay again under RCM
GST Practitioner
55067 Points
Joined June 2017
dear Padmanathan
if GTA charged 5% GST & collected from recepient , the recepient is liable to do RCM .
1. becuase Recepient cannot claim ITC
2. GTA is not liable to charge & collect GST from Registered Recepient
Hence , its recepient duty to ask GTA either to charge GST 12% , or shall not charge 5% , as he is liable to do RCM .
2127 Points
Joined October 2017
Pankaj sir in my view, If GTA has option ti charge in RCM or FCM. If RCM, the recipient has to pay 5% and claim ITC. If FCM, GTA have option to charge 5% without ITC and 12% with ITC. In both cases ITC will be available to receipient. This is my understanding.
GST Practitioner
55067 Points
Joined June 2017
No... When GTA himself is allowed to claim ITC on his inward supply when he charge 5% GST on FCM , then how Recepient can claim ITC on Same . Moreover as per Notification 13/2017 GTA is not liable to charge GST 5% on FCM when he is supplying his services to Registered Taxpayer .
After this the Notification 20, 22 of CT rate issued to allowing GTA to Claim input credit on his inward supply if he charging GST @ 12% on forward charge & recepient can also claim ITC on same .
If we read the Notification 13,20,21 of CT (r) together we can easily draw a conculsion as above said by me .
Note : That means its GTA wish that to charge GST 5% FCM to Say A registered dealer & Not to charge GST to say B registered dealer .
GST Practitioner
55067 Points
Joined June 2017
** himself is NOT allowed
2127 Points
Joined October 2017
Thanks for clarifying sir.. means a lot
GST Practitioner
55067 Points
Joined June 2017
You are always welcome dear