In GTA IGST applicable or not and can i take credit if applicable

Please understand Section 9(3) & 9 (4)....

Section 9(4) suspended and its noted as URD ....

GTA is is under section 9(3)... RCM applicable in this section if they Registered or Unregistered...

Which is notified under Section 9(3) they all are Registered or Unregistered. We ll receive Services from the notified persons/Service Provider RCM applicable....

 

@ Vaishali.. Plz refer section 12(8) of igst act place of supply in respect of gta... In case of unregistered GTA place of supply is where he delivers goods.. That means u hv to pay cgst sgst on that and not igst under rcm

Originally posted by : Divakar
	@ Vaishali.. Plz refer section 12(8) of igst act place of supply in respect of gta... In case of unregistered GTA place of supply is where he delivers goods.. That means u hv to pay cgst sgst on that and not igst under rcm

Yes... I agreed...

GTA services is under RCM if they are registered or unregistered...

sir,kindly check my 2 nd quarry
I said,i have sale good (inter state) to register person but take service like agency, loading - unloading,etc service to unregistered person
and receive invoice (dt.8.9.17)to that unregistered person
and as per notification it is suspended St.13.10.17 . kindly advise me

@ Vaishali.. Selling goods to registered persons in another state is a separate transaction and receiving services for that from unregistered person is a separate transaction... Now tell me service provider is from ur state or another state

another state

@ Vaishali... Service provider is also not allowed to provide interstae services without gst no before 13.10....in ur case he is gta... Please pay cgst and sgst on rcm basis and take ITC

ok,thanks all clarification

Dear Vaishali., If you received supplies from URD then RCM applicable from 1st July to 12th October. From 13th October RCM not applicable purchased from URD as per section 9(4)... But, Section 9(3) is still applicable from 1st July onwards.... URD dealers can't make any supplies to inter State from 1st July to 14th November. In case you received any supplies from URD person and the specific dates. This is not allowed in GST. Also this is disallowed as per GST rule.... In case the service from GTA and it's from inter State also you can pay the tax under RCM basis. But, you can't get ITC. It's shown as ineligible.....

Yes agree with raja sir... Can't make interstae supply without gst no even in case of gta

thanks Sir for all this clarification

Ask from ur gta how he is providing Inter state services without gst no...

The liability under RCM 9(4) will arise only on case of transporter provides proper bill/consignment note. In case if he don't give