Dear experts,
we are registered manufacturers in Karnataka, and we are purchasing materials from Gokak (karnataka), supplier is charging CGST and SGST.
but transporter is registered in Maharashtra, and he has given his lorry receipt and bill for his freight charges, and registered address is Maharastra.
my query is,
1) whether we have to pay CGST & SGST or IGST on freight charges under RCM?
2) whether 5% or 12% GST payable on freight charges under RCM ?
thanks in advance.
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GST on Transport Bill
Replies (17)
As per my personal opinion, Transporter cant issue bilty from Maharashtra....
You have to pay IGST deemed as unregister dealer....
Rate is 5% ..
Its my personal opinion, if anybody have different view then views are welcome. thanks. Disclaimer: Its not Professional Advice.....
You have to pay IGST deemed as unregister dealer....
Rate is 5% ..
Its my personal opinion, if anybody have different view then views are welcome. thanks. Disclaimer: Its not Professional Advice.....
Yes , GTA can charge IGST.
And as per Notification 22 central (rate) GTA service provider to avail full ITC has to discharge 12 gst.
so if the GTA charge 12% , then no RCM is done , if he charge 5 % then RCM has to be done.
And as per Notification 22 central (rate) GTA service provider to avail full ITC has to discharge 12 gst.
so if the GTA charge 12% , then no RCM is done , if he charge 5 % then RCM has to be done.
thanks for your reply,
But GTA is not charging any tax in his bill, we have to pay GST under RCM.
How can we know that GTA is availing input or not.
But GTA is not charging any tax in his bill, we have to pay GST under RCM.
How can we know that GTA is availing input or not.
Yeah... GTA can charge GST. But, here question is recipients view...
Dear Mr. Manjunath S...
Here no need any doubts. You can pay CGST and SGST for the RCM. bcoz, Place of supply of services is "Intra State". So, Pay CGST and SGST...
Dear Mr. Manjunath S...
Here no need any doubts. You can pay CGST and SGST for the RCM. bcoz, Place of supply of services is "Intra State". So, Pay CGST and SGST...
thank you sir
As transporter has not charged GST so service recipient has to pay GST on the RCM basis as assumed that recipient of the service is a registered party. Further to say that as the transporter, as said in the query, is registered in other state and supplying service in some other state so definitely recepient of service has to pay IGST.
i agree with nitesh kumar
fine, my 2nd questions is unanswered, kindly clarify.
Also reply just after you question.. that 5%
thank you very much dear all experts.
I am not expert, I study query and after that giving answer.....
The Transporter registered anywhere of the India. He received material in Karnataka and Supply in Karnataka...
Here supply is intra State. IGST not applicable. Also the transporter treated URD in Karnataka...
Here supply is intra State. IGST not applicable. Also the transporter treated URD in Karnataka...
SINCE TRANSPORTER IS REGISTER THEN WHILE FILLING HIS GSTR -1 HE WILL PROVIDE POS KARNATKA AND HE IS REGISTER IN ANY OTHER STATE. THEN EVENTULY HE WILL FILE RETURN BY SHOWING IGST IN HIS RETURN. IF YOU TREAT IT AS INTRA STATE SUPPLY THEN EVENTULY THE YOUR GSTR-2 AND GSTR-1 OF SUPPLIER WILL NEVER TALLY. SO YOU HAVE TO FILE IT INTERSTATE SUPPLY AND PAY IGST ACCORDINGLY.
thank you sir
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