Gst for gta

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One of our clients is a GTA registered under GST. As per the GTA taxation norms, GST need not be collected from GST registered parties and 6 others for consignment & should be levied on reverse charge basis. Now, is this rule applicable for unregistered GTA or also for registered GTA?. Because, since the GTA is registered, the contract is clearly between two registered parties. i.e. the consignor and the GTA. Now, how come reverse charge comes in place here? Kindly clarify my doubt on this issue.

 

Replies (3)

If GTA charge the GST then not need to pay against under RCM, if he does not charge then need to pay under RCM

Thank u for ur reply Sir. But, can u kindly elaborate on this? Since our client GTA is a registered concern, is it compulsory for him to charge GST ? or is it optional? Does he have to charge GST only on paid bills? or is it applicable for to pay bills too?

Not mandatory. It is optional. He has to charge GST only if Service Receiver is not specified person.


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