Gst paid on Freight

Under section 9 (4) recipient of supply is to pay GST on freight paid to GTA under RCM. And recipient can get ITC on that.

Exactly, the recipient pay the freight under RCM @ 5 and take the credit

Exactly, the recipient pay the freight under RCM @ 5 and take the credit

Thank you all

section is 9(3) of CGST Act 2017, under GTA receiptent if registered will pay tax @ 5% and take credit accordingly.

section is 9(3) of CGST Act 2017, under GTA receiptent if registered will pay tax @ 5% and take credit accordingly.

GTA is not recipient. He is merely carrier of goods. He carries goods of supplier to recipient. Full form of GTA is goods Transport Agency. Suppose A is Seller and B is buyer and T is transporter then in GST Act A is called Supplier B is called recipient and T is GTA.

GTA is exempted from paying GST even he is registered, only exception is that if he carries goods of unregistered party he is liable for GST.