GST Registration for GTA

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3 Points Posted on 06 January 2021

Hi folks. If a GTA obtains registration under GST law, is he required to discharge his GST liability @ 5% or will he still be covered under RCM.

And how this will be treated in GST returns.  

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On 06 January 2021 at 18:36 Report
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Quick Summary
This discussion clarifies the GST implications for Goods Transport Agencies (GTAs) when they register. It addresses whether a registered GTA must pay GST at 5% under forward charge or if Reverse Charge Mechanism (RCM) still applies. The conversation also touches on how these scenarios are reported in GST returns, specifically GSTR-3B and GSTR-1.

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Chartered Accountant
24588 Points Posted on 06 January 2021
In case if gta takes registration then it can be opted to pay gst @ 12% and allowed to take itc.
otherwise if you opting for rcm @ 5% then you are not allowed to take itc
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On 06 January 2021 at 18:47
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3 Points Posted on 06 January 2021

Thankyou for your reply. i am aware of this. But if the GTA obtains GST registration and opts for 5%, whether he will still be under RCM or in forward charge. Please give references of the sections and notifications. If under RCM, in which table of GSTR 3B and GSTR-1, the supplies of GTA will be shown.

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On 06 January 2021 at 19:00

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