GST on Goods Transport Agency

if gta is 100% covered under reverse charge , no need to get register even turnover > 20lakh

Exemption from registration has been provided to GTAs who are making only those supplies on which recipient is liable to discharge GST under RCM. In your case if the person providing GTA service only to the company then there is no requirement for registeration irrespective of total value of supplies.

check this link-https://www.cbec.gov.in/resources//htdocs-cbec/gst/list-of-services-under-reverse-charge-2.pdf

my pleasure sir.....would love to try to solve further queries if any!!!!

Sir, please confirm whether a factory is paying transportation expenses to transporter and paying 5% gst under RCM, is eleigible to take credit of that 5% so paid?

Can you please quote the relevant section of the GST Act, under which the same has been exempted... Thanks

sir acc to my reading tax paid under rcm shall be eligible for input tax credit.

for which exemption you need section?

IS GTA ALLOWED TO BOOK GOODS WHERE THE CONSIGNOR(SELLER) IS REGISTERED WHILE THE CONSIGNEE(BUYER) IS NOT. IF ALLOWED DOES GTA HAVE TO CHARGE GST, AND WHERE SHOULD THE RETURN FOR THE SAME BE FILED, AT PLACE OF BOOKING OR PLACE OF DELIVERY

Sachin Gureja,

sir, charging of gst by gta will depend on the person to whom service is provided i.e to the person liable to pay freight

 

BUT WHAT IS THE ANSWER TO MY FIRST QUESTION

CAN GTA BOOK GOODS ON INTERSTATE BASIS WHEN CONSIGNEE(BUYER) IS NOT REGISTERED IN GST

Sachin Gureja
yes sir he can but in this case gta will pay the gst as reverse charge will not be apllicable in this case provided buyer of the goods is the person liable to pay freight & not registered