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GTA supplying to unregistered dealer

27 January 2019

If GTA opts to pay GST @ 12% in the beginning of FY
and supplies goods to unregistered dealer.
Is GST exempt (since supply to unregistered dealer)

Or will GTA collect GST @ 12%?

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4 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 27 January 2019

As Per Notification 32/2017 CT ( rate) , yes if provided to URD is exempted even though he has opted for 12% GST on forward charge

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Vedant Khanna (374 Points)
Replied 27 January 2019

Thank you very much sir😊

1 Like

Anshuman Basu (account -GST) (1556 Points)
Replied 28 January 2019

sir why GTA service provider not charge 12% in his bill to service given to URD. apart from GTA , every registered person charge GST in their bill either sales or services provided to URD or RD. I think if GTA not charge GST in his bill the service receiver paid RCM basis but service receiver will have URd then whole transaction will be exempted.......sir pl clarify may be my concept is wrong