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Gst rcm on gta services


bhavisha (accountant)     19 June 2019

bhavisha
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in gst RCM is applicable to GTA Services? even though GTA supplier are registered 

is there any limit? as new amendments 5000 limit is applicable to RCM 

This limit is also apply to GTA Services?

and RCM is withdraw upto Sept 19. from all the supply received from unregistered supplier

pl. guide us.

avater

Deepak Gupta (CA Student)     20 June 2019

Deepak Gupta
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Originally posted by : bhavisha

in gst RCM is applicable to GTA Services?

  • Yes

even though GTA supplier are registered is there any limit?

  • GTA can be registered or un-registered

as new amendments 5000 limit is applicable to RCM 

  • This limit was applicable for RCM u/s 9(4) and GTA service falls under notified supply u/s 9(3).
  • Further, this limit no longer exists for RCM u/s 9(4). Section has been amended.

This limit is also apply to GTA Services?and RCM is withdraw upto Sept 19. from all the supply received from unregistered supplier

  • GTA RCM falls u/s 9(3) as notified supply. So, even if GTA is unregistered, it won't fall u/s 9(4) and RCM will be applicable.
  • What you are saying was old provision for RCM u/s 9(4) which is no longer applicable. Mentioning it in separate reply.

pl. guide us.

 

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Deepak Gupta (CA Student)     20 June 2019

Deepak Gupta
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Just for your clarity on RCM u/s 9(4). No relation with GTA RCM.

1. Intra-state unregistered purchase exempted upto INR. 5000 per day from 01.07.2017 [Notification No.8/2017-Central Tax (Rate), dt. 28.06.17]

2. Then vide Notification No. 38/2017 – Central Tax (Rate), dt. 13.10.2017, the earlier INR. 5000 per day limit was removed and exemption continued till 31.03.2018.

3. Then vide Notification No. 10/2018 – Central Tax (Rate), dt. 23.03.2018, the exemption was extended till 30.06.2018.

4. Then vide Notification No. 12/2018 – Central Tax (Rate), dt. 29.06.2018, the exemption was further extended till 30.09.2018.

5. Then vide Notification No. 22/2018 – Central Tax (Rate), dt. 06.08.2018, the exemption was further extended till 30.09.2019.

6. Then the principal Notification No.8/2017-Central Tax (Rate), dt. 28.06.17, was withdrawn vide Notification No. 01/2019 – Central Tax (Rate), dt. 29.01.2019, effective from 01.02.2019.

7. Sec. 9(4) was amended by CGST Amendment Act, 2018. It specifies that RCM u/s 9(4) will be applicable to specified class of registered persons in respect of supply of specified categories of goods or services from an unregistered supplier.

This amendment was made effective from 01.02.2019 vide Notification No. 02/2019 – Central Tax, dt. 29.01.2019.

8. For estate sector certain goods/services has been notified for RCM u/s 9(4) vide Notification No. 07/2019-Central Tax (Rate), dt. 29-03-2019.

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Deepak Gupta (CA Student)     20 June 2019

Deepak Gupta
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To add further, to your earlier question of GTA RCM limit...

Services provided by a goods transport agency, where consideration charged for the transportation of

  • goods in a single carriage does not exceed INR. 1500,
  • and for all goods for a single consignee does not exceed INR. 750

is exempt from GST.

bhavisha (accountant)     20 June 2019

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Thanks for clearing


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