A Transporter charging gst 5% to all its customer regularly and issuing tax invoices, now can he issue a invoice to registered person saying gst payable on RCM without charing GST.
whether he can practice both some charging GST and other registered persons without charging GST under RCM
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Invoice in case of transporter
Replies (4)
Good question..i also have same doudt
GTA should opt either of the options. He cannot shift to other option if one is choosed,
Notification no 20/2017 was issed in amendment to 11/2017-CTR which provides , (Prior to substitution there was no option to discharge CGST @ 6% and take full ITC subject to condition as mentioned)
-->Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “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
-->Rate of tax -5% with condition " Provided that credit of input tax charged on goods and services used in supplying the service has not been taken"
-->Rate of tax-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.
thank you very much
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