GTA service
Deepak Arora (176 Points)
30 June 2018
is there any case under which GTA pay gst under NCM ?
5 Replies
Jeetu Kodwani
(Consultant)
(423 Points)
Replied 30 June 2018
yes if GTA is regd then he has to pay gst on RCM for items covered U/S 9(3)
Deepak Arora
(176 Points)
Replied 30 June 2018
I m asking the case of NCM not RCM.
No GTA has not to pay GST under Rcm . coz Recipient is liable to pay GST under RCM
No GTA has not to pay GST under Rcm . coz Recipient is liable to pay GST under RCM
CA Paras Ahuja
(Associate Chartered Accountant)
(54 Points)
Replied 01 July 2018
earlier, before exemtion no. 21A, in case of suppy to unregistered by GTA was taxable nd payable by GTA under NCM.
but now no such situation exist.
but now no such situation exist.
Deepak Arora
(176 Points)
Replied 01 July 2018
As per Notification No. 20/2017 – Central Tax (Rate) dated 22 nd August, 2017 ,
GTA are now allowed to take Input Tax Credit subject to condition that they should charge GST @ 12% on forward charge. The recipient is also allowed to take credit subject to his eligibility. That means through this way seamless credit is ensured at the GTA end as well as at recipient’s side. However, Once this option to pay @ GST 12% and avail ITC is opted, then other Options can’t be exercised and thenceforth, GTA be liable to pay GST @ 12% on all the services of GTA supplied by it.
AS per above notification it is stated that GTA should charge GST @ 12%.
what are the those case where GTA charge GST @ 12%
GTA are now allowed to take Input Tax Credit subject to condition that they should charge GST @ 12% on forward charge. The recipient is also allowed to take credit subject to his eligibility. That means through this way seamless credit is ensured at the GTA end as well as at recipient’s side. However, Once this option to pay @ GST 12% and avail ITC is opted, then other Options can’t be exercised and thenceforth, GTA be liable to pay GST @ 12% on all the services of GTA supplied by it.
AS per above notification it is stated that GTA should charge GST @ 12%.
what are the those case where GTA charge GST @ 12%
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