RCM GST on GTA

Is Transporter GTA  (Goods Transport  Agency) ?. and  issue  consignment note . 

No. he is a local transporter ..

Originally posted by : Girish
	No. he is a local transporter ..

 

Then no need to Pay GST under RCM Basis...

if GTA means , what percentage of GST we need to pay

In case of Reg. Transporter, transpoter have to file amount as exempted service or nil rated service?

 

GSTR3B and GSTR1 creating differences.

Originally posted by : Girish
	if GTA means , what percentage of GST we need to pay

 

If GTA You can Pay GST @ 5% (CGST 2.5% & SGST 2.5%)

so after paying 5% GST under RCM. can I claim the same ?

Originally posted by : vinit garg
	In case of Reg. Transporter, transpoter have to file amount as exempted service or nil rated service?   GSTR3B and GSTR1 creating differences.

 

In GSTR 3B return will be shown under

3.1 Tax on outward and reverse charge inward supplies;

(c) Other outward supplies (Nil rated, exempted)

 

In GSTR 1 return will be shown under

If B2B then show under "4A, 4B, 4C, 6B, 6C - B2B Invoices" with tick mark in "Supply Atract Reverse Charge"

If B2C then show under "Nil Rated , Exempted" Column...

Originally posted by : Girish
	so after paying 5% GST under RCM. can I claim the same ?

 

Yes... Why Not...?

You can Claim definitely as ITC

some of them was saying if we pay 18% GST only we can claim ITC.

Originally posted by : Girish
	some of them was saying if we pay 18% GST only we can claim ITC.

No...

That's only to GTA service Provider. Not to Service Receipients.

A Goods Transport Agent has following Three Options or we may say three situations :


1. RCM Has to be Done By Recepient :
GTA Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017

2. RCM has to be Done By Recipient :
GTA providing Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017

3. No RCM done By Recpient , Infact Recepeint can avail ITC :
GTA providing Services by charging
Forward Charge @ 12%, availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust