Dear Sir,
we are in haryana
hired a gta
delivered material to delhi, in invoice with material value we claim freight with igst
gta issued an invoice to us & the same was paid by us.
please clear, which tax should be paid by rcm igst/cgst-sgst.
thanks
RCM - GTA invoice
Replies (4)
Quick Summary
In case of Transaportation of goods Place of Supply will be the place at which goods handed over for their transportation...
You have to pay CGST & SGST on RCM basis if transporter has not charged you GST in such invoice issued to you
You have to pay CGST & SGST on RCM basis if transporter has not charged you GST in such invoice issued to you
In case of GTA, the place of supply shall be the place where goods handed over to the transporter.
If the goods were handed over in Haryana then you will pay rcm as CGST/SGST.
Thanks a lot
1) Place of supply, in case of transportation of goods, to a REGISTERED recipient is the location of such recipient. In this case, it is Haryana.
2) If the GTA is also located in Haryana, then CGST & SGST to be paid on RCM. But if the GTA is located outside Haryana, then IGST to be paid on RCM.
Note: As I understand, POS is the place at which goods are handed over for transportation is applicable only when the recipient of service is an UNREGISTERED person.
Any other interpretation is welcome.
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