Updated Online video classes available for CA,CS,CMA for May20 and Nov20 batch. Call: 1800-3000-0505

Gst on gta


varradharajan (1)     26 August 2019

varradharajan
1 
 1 likes  33 points

| My Other Post

1) Is GTA  services received by Registered person (Individual) from unregistered GTA liable to RCM on fright paid? The goods are not specified goods as per Entry no 21.

2) In case GTA opting for 5%, is GTA liable for registration?

 

 

avater

Gopal agarwal   26 August 2019

Gopal agarwal

 1 likes  13 points

View Profile | My Other Post

1)GTA service received by registered person is liable to RCM irrespective GTA is registered or unregistered. If GTA has opted for rcm @ "5% and not not for forward charge @ 12%. 2)If a GTA Provides 100%of his services to only specified categories of persons viz factory, society, cooperative societies etc.there is no requirement of registration it is optional but if service recipients are unregistered individuals persons than threshold limit applies for registration.


Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register  



Popular Discussion


view more »