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GTA services

Hari Prasad Menon (18 Points)

08 October 2019

If GTA charges 12 percent, that is under forward charge, can the recipient claim ITC?

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8 Replies

Deepak Pandey (2 Points)
Replied 08 October 2019

Yes recipient claim ITC in both case either reverse charge or forward charge

CA Dhruva Kalamanji (Chartered Accountant ) (1996 Points)
Replied 08 October 2019

Yes recipient can claim both forward charge and reverse charge.

gta condition related to service provider point of view not from service receiver.

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 08 October 2019

As per Notification 22/2017 CT(R) , GTA service provider has given option to Gst on @ 12% on FC & can claim ITC on inward supply, hence in that case the recipient is also liable to avail ITC on same (Can not do RCM )

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CA Dhruva Kalamanji (Chartered Accountant ) (1996 Points)
Replied 08 October 2019

I opine even in case of RCM also recipient can take itc.

Baskar (CMA) (93 Points)
Replied 08 October 2019

Hi,

Yes ITC can be claimed

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 09 October 2019

Yes... I agreed to Mr Pankaj Rawat's reply.

Rcm not applicable for GTA services if GTA is under FC.

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srikumar (audit staff) (1203 Points)
Replied 16 December 2019

GTA Transporter raised invoice 5 percent on transport bill and recipent avail itc 5 percent?

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 23 December 2019

Dear Srikumar

the GTA cannot charge 5% to recipient who is liable to do RCM, so there is no question of Receiving invoice from GTA the gst therein @ 5%.to such recipient

kindly read the notification 13,20,22 /2017 CT (r) together