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GST implication for GTA

Anamika Singh (Article) (23 Points)

20 January 2019

is a gta required to collect gst from the recipient of service?

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18 Replies

Jaishankara H M (Accounts Officer) (63 Points)
Replied 20 January 2019

No, who is receiving the services he has to pay the tax to the dept.

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Sanjiv Rajpoot (3430 Points)
Replied 20 January 2019

who Will pay freight supplier or recipient???

Jaishankara H M (Accounts Officer) (63 Points)
Replied 20 January 2019

who is agreed to pay freight in that sales terms & condition
they have to pay freight

pritesh (CA Final student) (7101 Points)
Replied 20 January 2019

If they are collecting means you can claim itc

otherwise you have to pay under rcm and claim input.

HANNAN SHAIK (291 Points)
Replied 20 January 2019

@ Pritesh sir, I receive services from a transporter who has no GST REGISTRATION but he gives me PAN number.. can I pay RCM for this ??? plz clarify

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Aashish Bansal (Article) (698 Points)
Replied 20 January 2019

You have to pay under RCM is you are using services for business purposes.. it is irrespective of the fact that GTA is registered or not

Jaishankara H M (Accounts Officer) (63 Points)
Replied 20 January 2019

Yes sir Aashish bansal is right

Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 20 January 2019

@ Hannan Shaik
If the Transporter Is GTA (Issue Builty) , is not required to Obtain Registration As per Notification 5/2017 CT. Receptient is liable to RCM

And
If he is Transporter , his services are exempted as per Notification 12/2017 CT (r) , hence he is not required to take registration as providing only exempted services & Recepient of same is not liable to do RCM

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HANNAN SHAIK (291 Points)
Replied 20 January 2019

sir, he is transporter. irrespective of his registration, I am liable to pay RCM.. Right????

Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 20 January 2019

@ Hannan
No .... if he is transporter Then No RCM is applicable.

RCM is applicable only if he is GTA , issue bilty(GR)

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Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 20 January 2019

YES YOU ARE CORRECT IF HE IS TRANSPORTER (not GTA) No need to do RCM

Shivam RC (Student) (23683 Points)
Replied 20 January 2019

What is the difference between a Consignment Note and a Bilty ?

pritesh (CA Final student) (7101 Points)
Replied 20 January 2019

@ hannan shaik

If he is a GTA then only you have to pay rcm

if he is transporter no need to pay rcm

PLS refer the link below for detail understanding

https://cleartax.in/s/goods-transport-agency-under-gst