RCM for lorry other than GTA

Added small addition to this query.

Hire Charges / Day is below Rs 5000.00 can this be handled as petty  cash for services provided under the provision 

Notification - 8/2017 GST Central TaxRate ? 

.. please answer the query. we have to submit our GSTR9A for 2019-20 even though it is optional as per new notification.

Thanks,

krishna

You have answered your query yourself.'

RCM is applicable only of Service is provided by  GTA. Since B is not GTA , no RCM is applicable.

The limit of 5000 per day is already withdrawn long time ago 

Hi Partha,

Thanks for taking time in answering query, however, I have contacted GST Practioner  / as well as personal CA Audtiors - inputs given - 

1. if the hire charges are more than Rs 750 single consignment - RCM is applicable for non GTA or GTA unregistered as well.

please eloborate your opinion on this.

Thanks 

krishna

There is no RCM on non GTA Transport as well as unregistered transporter. 

If you are thinking all transportation are GTA transaction, then you are wrong. Kindly refer the defination of GTA. You will be able to differentiate the difference. Morever, if the beleif that applicability of RCM on all GTA transaction is also. Specific entities are mentioned in the notification to whom if service is provided by GTA, then only RCM on GTA is applicable. Otherwise GTA has to pay GST themselves.