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Gstr 3b for transport company

16 November 2017

I HAVE A TRANSPORT COMPANY. WHERE SHOULD I FILL THE DETAILS OF THE FREIGHT VALUE IN GSTR 3B. TAXES ARE PAID BY CONSIGNOR/CONSIGNEE AS PER RCM. NO TAXES ARE PAID BY ME. PLEASE GUIDE. THANKS IN ADVANCE.

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28 Replies

J. K. Ratan (Compliance Advisor) (794 Points)
Replied 16 November 2017

Dear Sir

You will have to file your NIL return.

CA SUDHINDRA D S (Practising CA) (761 Points)
Replied 16 November 2017

there's no column available to declare the supplies made which are liable to tax under reverse charge basis. Hence, there is no option to fill in such value of supplies

Subhadeep Dutta (34 Points)
Replied 16 November 2017

THANKS A LOT SIR.

Subhadeep Dutta (34 Points)
Replied 16 November 2017

THANKS A LOT SIR.

Divakar (Student CA Final ) (11857 Points)
Replied 16 November 2017

In the column of exempted turnover.... And in Gstr 1 it is under RCM apllicable when entering ur invoice details

1 Like

Divakar (Student CA Final ) (11857 Points)
Replied 16 November 2017

As taxes are paid by receipient of services.. It is exempted in the hands of transporter

CA SUDHINDRA D S (Practising CA) (761 Points)
Replied 16 November 2017

Exempted turnover as per the gst act means supplies which are exempted from payment of tax. In this situation the supplies are not exempted, only the liability for payment of tax has moved from supplier to recepient of services. It is still a taxable supply.

Hence, the same cannot be said as exempt supplies and cannot be mentioned in GSTR 3B. Transporter has to file nil returns. However, in GSTR 1, the same needs to be disclosed

1 Like

Divakar (Student CA Final ) (11857 Points)
Replied 16 November 2017

That is just an alternative solution suggested by many ca... Either in nil rated or exempted column... I also know this is not exempted supply.. This is just an alternative solution suggested... Yes one can also file nil return

Divakar (Student CA Final ) (11857 Points)
Replied 16 November 2017

No option left in GSTR3B

RAJA P M ("Do the Right Thing...!!!") (127299 Points)
Replied 16 November 2017

Hi Friends....

GSTR 3B is not required for "INPUT SERVICE DISTRIBUTORS"...

GTA is one of the ISD. No need GSTR 3B return for Goods Transport Agency Services...

2 Like

CA Sushant Karbhari (Practicing Chartered Accountant) (54 Points)
Replied 16 November 2017

Hello, In which Wording of the Definition u/s 2(61) of CGST Act of Input Service Distributor does GTA fit into to classify it as ISD?

Divakar (Student CA Final ) (11857 Points)
Replied 16 November 2017

Not fit

RAJA P M ("Do the Right Thing...!!!") (127299 Points)
Replied 16 November 2017

Okay.....!

No Wordings @ CA Sushant Karbhari.....

Not fit @ Divakar (CA Student)...

Okay and Multiple Okay...

But,
I asking to Both of You "Give proper solutions"....