GTA reverse charge limit

CA Varun Khasia

CA

198 Points Posted on 21 January 2019

No, there is no limit.

CA Sanjiv Kumar

CA

3430 Points Posted on 21 January 2019

no limit .........

Pankaj Rawat

GST Practitioner

55067 Points Posted on 21 January 2019

yes its 1500/- & 750/-

No RCM if :

1.goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed Rs. 1,500

2. goods, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs. 750

pritesh

CA Final student

7106 Points Posted on 21 January 2019

agreed with pankaj sir answer.

Vishnu Das

145 Points Posted on 24 January 2019

thank you..can u please quote the section

subhagan sreerangam

7059 Points Posted on 04 August 2019

good clarification and information

Mukesh Babu

IPCC Student

236 Points Posted on 13 November 2019

I have confused on the 2nd scenario what does it means transportation of all such goods for a single consignee? please give example

Pankaj Rawat

GST Practitioner

55067 Points Posted on 22 November 2019

refer notification 12/2017 CT (R)

CA Pranav Mishra

241 Points Posted on 22 November 2019

Where the amount consideration charged for transportation exceeds the limit of Rs. 1500/Rs.750 as the case may be then liable to pay RCM The rate of tax on such GTA Services under RCM basis would be 5%.