GST charged by transporter

629 views 21 replies

we received transport service from our register transporter & he charged gst 5% on invoice. should we pay RCM liability of gst ????

Replies (21)
Yes ... you have to pay under RCM .

whether he is collecting 5 % from you ????
thanks, can I take that credit charged in invoice.
nitin GST is applicable if receipient is specified person- are you company or firm or society etc? in that case it will be applicable
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
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%
@ Nitin.,

Transporter charged Gst.
But,
he collect the GST amount or not...?!
raja sir, we paid invoice with gst to transporter
then no need to pay again under RCM
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 .
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.
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 .
** himself is NOT allowed
Thanks for clarifying sir.. means a lot
You are always welcome dear


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register