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How to file GSTR 3B & GSTR 1 in case of GOODS TRANSPORT AGENT GTA

24 November 2017

What columns are to be filled GSTR 3B..?
AND
HOW TO FILL GSTR 1 B2B ..
when GTA is giving services to registered person. .?

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6 Replies

Ravi SADhiyan (Practice) (4510 Points)
Replied 24 November 2017

If all the services of the GST fall under RCM than GTA is not required to mentioned services in GSTR 3B and GSTR 1

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ASHA JAIN (10 Points)
Replied 24 November 2017

mean we have to file nil GSTR 3B & GSTR 1......For GTA. .....

BUT

GTA services are Exempt services if it supply to registered person, so we have filled in GSTR 3B OCT 17 SEP 17 in outward supply Exempted column .

and

In July 17 we had filled GSTR 1 B2B column by marking RCM YES and filling figures in 0 % rate Column.

Please help.

Ravi SADhiyan (Practice) (4510 Points)
Replied 24 November 2017

1) Meaing of GTA

As per Section 65B (26) of the Finance Act, 1994; “Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called”. Therefore, in the Service Tax regime, issuance of Consignment Note (C/N) was integral and mandatory requirement before any road transporter could be brought within the ambit of GTA.

2) Services of transportation of goods by a person other than GTA are exempt

3) services provided by a GTA (Heading 9965 or 9967) is exempt from payment of tax

ASHA JAIN (10 Points)
Replied 24 November 2017

Sir. ..Are WE correct in our action of filling turnover in exempt column of 3B
FILLING GSTR 1 B2B COLUMN 0% RATE COLUMN

Ravi SADhiyan (Practice) (4510 Points)
Replied 24 November 2017

5	Provided that credit of input tax charged on goods and services used in supplying the service has not been taken

12	Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.

You may file GSTR 1 B2B column by marking RCM YES and filling figures in 5 or 12 % rate Column.
With taxable value
Read m

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Arpit Aggarwal (Accountant) (82 Points)
Replied 13 February 2018

Sir,

if Transportor not pay GST and paid by receipient as RCM then we have to show figure in table no. 4 if GSTR-1 or Table No. 8.

but when we are showing it in table 4 and choose RCM yes then after liability is being arise, what we shold do, how to file in taht case in proper manner.

Thanks in Advance

Arpit Aggarwal