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GST on RCM basis in case of GTA
I am a jharkhand registered taxpayer. I am hiring GTA of west bengal for transport for which i am liable to pay gst on rcm basis. Whether i have to pay IGST or cgst &sgst?
Replies (14)
What about the transporter's register under GST? RD or URD?
Also please explain his billing...
Also please explain his billing...
Place of Supply of service will determine which tax is to be paid. As in this case, services of GTA are provided to a registered person, so the place of supply will be Jharkhand (i.e. location of such person), hence cgst&sgst will be charged.
Location of service providers is GTA's location i. e. West Bengal
And Place of Supply of service - place of registered recipient i. e. Jharkhand
Both are in 2 different states so IGST will be levied
And Place of Supply of service - place of registered recipient i. e. Jharkhand
Both are in 2 different states so IGST will be levied
If GTA is not registered even though the RCM is applicable , in this case POS will be the place if recepient , so CGST/SGST will applicable
As per section 12(9) of the IGST, Place of supply will be the place of loading i.e west bengal if unregistered recepient.
However, in case of registered recepient, loacation of such recepient.
In this case,
Origin: location of supplier i.e West Bengal
Destination : location of registered recipient.i.e Jharkhand
Supply: Inter state supply
chrgeability : IGST
However, in case of registered recepient, loacation of such recepient.
In this case,
Origin: location of supplier i.e West Bengal
Destination : location of registered recipient.i.e Jharkhand
Supply: Inter state supply
chrgeability : IGST
Agreed with all the views
In case of GTA the POS is always the Recepient place So cgst/sgst
Good answer.. Pankaj sir.....
Thanks Vinod Ji
What about the transporter's register under GST? RD or URD?
If RD :
The Transporter (GTA) is registered dealer under GST then location of supplier WB and Place of Supply Jharkahnd.
In this view the Supply of Services to Inter State and IGST will be Chargeable...
If URD :
The Transporter (GTA) is not registered under GST then place of supply in Jharkahnd and the transporter also will be treat as URD in Jharkahnd.
In this view the supply of Services to Intra State and CGST & SGST will be chargeable..
If RD :
The Transporter (GTA) is registered dealer under GST then location of supplier WB and Place of Supply Jharkahnd.
In this view the Supply of Services to Inter State and IGST will be Chargeable...
If URD :
The Transporter (GTA) is not registered under GST then place of supply in Jharkahnd and the transporter also will be treat as URD in Jharkahnd.
In this view the supply of Services to Intra State and CGST & SGST will be chargeable..
sir, what if i am a jharkhandregistered taxpayer hiring a transporter of kolkata to transport some goods from kolkata to kolkata to one of my supplier??
Iam confused. I thought Reverse Charge Mechanism (in case of supplies made by unregistered persons to registered persons) is applicable from 1st July 2018.
Is it required to be paid now also?
Iam confused. I thought Reverse Charge Mechanism (in case of supplies made by unregistered persons to registered persons) is applicable from 1st July 2018.
Is it required to be paid now also?
That's not for the case of specified services
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