Gst reverse charge mechanism

For unregistered dealer only RCM is applicable?

For unregistered dealer only RCM is applicable?

If turnover of Service provider is below 20lacs, then also RCM is applicable?

yes,

he is not liable to get registration. But the service receiver will pay under RCM and take the input credit of the same.

MS,

If GTA is registered, please first check if goods being transported fall in Specifcally exempted list or not,  vide Notification no.12/2017-Central Tax (Rate) dated
28.06.2017 (sr.no.21).  If yes- then no GST applicable on service provider or receiver.

If goods donot fall in that list then GTA can :

a) give Consignment note mentioning SAC 996791 and that RCM liability is on receiver or

b) Issue invoice with SAC 996791 with @ 5%, but mark Reverse Charge as yes.

We receive GTA service from VRL and they have voluntary GST Regn. in all states.

They issue Consignment Note on "To-pay basis" or Money receipt but they don't charge GST. 

C Note/Money Receipt mentions Consignor  & Consignee (my name) & GSTIN, SAC code and also specifies who pays/paid for the shipment, and on whom the GST liability is there.

If sender pays for shipment, they become recipient of service and need to do RCM. 

If receiver pays for shipment, they become recipient of service and need to do RCM. 

I trust I have set all doubts to rest.

Raja Sir,

I am quoting adverbatim from CBEC note on GTA. (Copy attached)

"Thus in cases where services of GTA are availed by the above categories of persons in the taxable territory the GTA supplier has the option to pay tax (and avail ITC) @ 12% (6% CGST + 6% SGST);and if the GTA does not avail this option, the liability to pay GST will fall on the recipients. In all other cases where the
recipients do not fall in the categories mentioned above, the liability will be on the supplierof GTA services."

~~~~~x~~~~~~

To summarize, Registered GTA has the option to choose to charge GST on Forward basis or not.  

My transporter (VRL) is not charging GST on Forward basis from those 7 categories of persons. So liability is @ 5% on Recipient of service (on me).

Dear RAJA P M Sir.,

How to understan GTA in GST...?

Can i get any goverment notification for rcm is compulsery for unragisterb delars whos trashhold limit is under 20lakh ???