RCM on freight

Nahi freight pe RCM karna jaruri Hai

750/- tak ki bilty agar ek hi consignee kaa good hai exempt hai

1500/- tak ki bitly agar ek se jyada consignee ka goods hai exempt hai

more clarification about RCM on fright

GTA services are cover under section 9(3) which is never suspended by council


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

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

2. 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. Forward Charging with ITC Availment – Forward Charge @ 12% availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust, 2017