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RCM - GTA - inter state

E.KALAIKOVAN (Sr. Accounts Manager ) (339 Points)

01 July 2022

RCM - GTA will be intra state (SGST and CGST)

RCM GTA one service provider registeration GSTN is in 27. He provided service in Mangalore. The Service receiver also in Mangalore (GSTN 29). RCM is to be paid in Inter State (IGST)?

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4 Replies

CA. ANKIT PANDYA (CA) (682 Points)
Replied 01 July 2022

Place of supply of service by the way of transportation of goods to the registered person, shall be the location of such registered person.

In your case since provider and recipient are located in two different states, the place of supply will be place of recipient and it is Inter-state supply and IGST will be leviable.

Only the the thing is IGST will be payable by the recipient under reverse charge.

2 Like

Naveen Kumar (729 Points)
Replied 01 July 2022

Yes IGST Service receiver will be payable the RCM

2 Like

CA Rashmi Gandhi (Chartered Accountant) (86220 Points)
Replied 01 July 2022

In case of RCM, If you know the details of service provider then place of supply is the registered address of service provider. So you need to pay IGST in above case.

1 Like

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13531 Points)
Replied 05 July 2022

In case of GTA services, RCM is payable by the recipient of service. And as per GST law the recipient is the person who is liable to pay freight. So if in your case mangalore person is liable to pay freight he qualifies as a recipient and accordingly POS of GTA services shall be the Place of supply of such recipient and accordingly IGST shall be payable.

1 Like