GST REALTED QUERY.....

This discussion addresses a query regarding the Goods Transport Agency (GTA) service and its Goods and Services Tax (GST) implications. Specifically, it asks where to declare Reverse Charge Mechanism (RCM) for GTA services that fall within the exemption limit of Rs. 750/Rs. 1500. The core question is whether to report this under Table 4 'B2B Invoice' or Table 8 'Exempt, Nil Rated and Non-GST Outward Supply' in GSTR 1, given that the service is exempt from GST.