GST transporter

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I'm doing new GST registration of transporter, the rate of interest is 6 or 12 % which one to go with? and what is the bill format of Transporter please clarify the issue.
Replies (1)
Dear Maya Mahadeva
Transporter (GTA) has option to pay tax on forward charge 5% without ITC , or 12% with ITC .
As GTA services are cover Under Section 9(3) Under RCM . So if you have opted for 5%GST on FC , it's Recepient who is liable deposit tax on RCM . But if you have opted for 12% GST , Recepient is not required to do RCM , infact can claim ITC on same .

So while taking registration you are not required mentioned any option for the same.

Note : I think you have comfused with Taxpayer who is engaged in supply of Bricks , yes there it is an option if want to opt composition scheme & pay 6% on turnover.
or can Registered as regular dealer & can pay tax under 2 option (Ref Notification 2/2022 CT(r)) , 1. charge & collect 6% GST without ITC . 2. Charge & collect 12% GST with ITC (Notification 1/2022 CT(r))

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