How to file GSTR 3B & GSTR 1 in case of GOODS TRANSPORT AGENT GTA
ASHA JAIN (10 Points)
24 November 2017AND
HOW TO FILL GSTR 1 B2B ..
when GTA is giving services to registered person. .?
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
ASHA JAIN
(10 Points)
Replied 24 November 2017
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
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
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
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