Gst charging by gta

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Can a Transporter opt forward charge in some  cases even though service receiver is Registered(say in some invoice charging 5% without taking any ITC). And in some cases opt Reverse Charge by not charging any GST.(Service receiver will pay the same).

or if service receiver is registered than it has to issue invoice without charging GST.

Replies (1)
Goods Transport Agency has following Three Options or we may say three situations :

1. Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017 (GTA do not charge any GST)

2. Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017

3. Forward Charging with ITC Availment – Forward Charge @ 12% availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust, 2017 


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