Gta under proprietorship supplying proprietors truck to another gta

Hi Mahesh,

first of all, please note that in case of proprietorship firm, there is no seperate liability of firm and proprietor.  All the liability  and assets of firm is the liability and assets of proprietor and liability and assets of proprietor is the liability and assets of firm.  So if you have the truck in the name of proprietor, it means these are the truck of firm and firm is doing the business .  so you can't differenciate the income between the income of firm and proprietor.

Seccondly please note that in business of transporatation, consignment note is having a vital role to decide the liability of GST.  So please check whether you are issuing consignement note or not.

As you mentioned you are GST registered GTA, i assume that you issue the consignment note.  if it is the case and you pay the GST under forward charge and avail the input credit on your input service when you raise the invoice to company/other business entity, same procedure you need to follow when you raise the invoice to other GTA as well if your consignement not is used as a proof of delivery.

you can avail only one option for a financial year whether it is liability under reverse charge or under forward charge.  Both the option can't be used in single financial year for different client.

SERVICE PROVIDED BY GTA TO GTA IS EXMPTED, .. YES KINDLY ISSUE THE INVOICE FOR THE SAME, SHOW IT IN GSTR1 UNDER TABEL8

Dear Rajbir Yadav,

Thanks for the reply, we are not issuing the CNOTE in this case the CNOTE is of another GTA we are supplying the TRUCKS only. We are not issuing any invoice to the GTA as well.

So do we have to show this amount in GSTR 1?; wheather GST has to be paid; if Yes, then in which category B2B or B2C and wheather RCM has to be ticked and under which percentage we have to show entry in GSTR1