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Gst invoice transportation

China Venkataramana (Manager - Accounts and Finance) (37 Points)

12 May 2020

sir, in a transportation company can v raise one invoice with gst and another without gst so on towards transportation charges.

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4 Replies

sujith kumar dasa (banglore) (1496 Points)
Replied 12 May 2020

Yes, in case the service to persons for whom RCM is applicable, invoice has to be raised without GST while the invoice for customers whom RCM is not applicable, invoice has to be raised with GST

CA Parth Shah (Job - Practicing in GST) (141 Points)
Replied 12 May 2020

It is based on service specification
like Transport service under RCM, u may write RCM on invoice or if u have opted 12% then have to charge
and
in case of other services issue GST Invoice

CA Haritha Komma (Chartered Accountant) (1147 Points)
Replied 12 May 2020

Transporter has the following options:

1. 12% with ITC - Can charge GST @ 12% on all invoices and avail ITC on its inward supplies. RCM is not applicable for its customers if GTA has opted this option.

2. 5% without ITC - Customer pays GST under RCM wherever applicable. Transporter has to mention that RCM is applicable on its invoices. Transporter is not allowed to take ITC on its inward supplies.

Under any option, customer of transporter is eligible to avail ITC of GST paid on this GTA charges.

Transporter has to opt for any one of the above and cannot vary from customer to customer

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 12 May 2020

As per Notification 13/2017 CT (r) : GTA Services supplied to Registered Receptient , the Recepeint is liable pay GST on RCM .
As per Notification 12/2017 CT (R) : GTA can raise bill by charging 12% FC with ITC .

Note :
In both the condition the GTA is liable to raise the Bill & to Excercise the option of with ITC or without ITC need to opted beginning of FY & need to continue with same at end of Fy