Rcm on Goods Transport Agency

As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, “goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

This means, while others might also hire out vehicles for goods transportation, only those issuing a consignment note are considered as a GTA. Thus, a consignment note is an essential condition to be considered as a GTA.

The service includes not only the actual transportation of goods, but other intermediate/ancillary service provided such as-

Loading/unloadingPacking/ unpackingTrans-shipmentTemporary warehousing etc.

If these services are included and not provided as independent activities, then they are also covered under GTA.

As per Notification No. 13/2017- Central Tax dated 28/06/2017 the person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the receiver of service.

The following businesses (recipient of services) is required to pay GST under reverse charge:-

Factory registered under the Factories Act,1948;A society registered under the Societies Registration Act, 1860 or under any other lawA co-operative society established under any law;A GST registered personA body corporate established by or under any law; orA partnership firm whether registered or not (including AOP)Casual taxable person

If GTA pays GST

GTA has 2 options-

12% GST with ITC *

OR

5% GST with no ITC*

However, the GTA has to opt at the beginning of financial year.

*As per Notification No. 20/2017-Central Tax (Rate) 22nd August, 2017

If Service Receiver pays GST under RCM

Service receiver can always avail ITC on GST paid under RCM.

Thanks

anytime

We are transport contract OF GTA, we billed freight invoice to Godrej, hindustan lever, and  such other registrered corportates only.

The corporate will pay the GST under RCM.  Now. my question is how to file GSTR-1 AND IN WHICH COLOUMN. WE HAVE TO PUT THE DETAILS.

We are transport contract OF GTA, we billed freight invoice to Godrej, hindustan lever, and  such other registrered corportates only.

The corporate will pay the GST under RCM.  Now. my question is how to file GSTR-1 AND IN WHICH COLOUMN. WE HAVE TO PUT THE DETAILS.

We are transport contract OF GTA, we billed freight invoice to Godrej, hindustan lever, and  such other registrered corportates only.

The corporate will pay the GST under RCM.  Now. my question is how to file GSTR-1 AND IN WHICH COLOUMN. WE HAVE TO PUT THE DETAILS.

We are transport contract OF GTA, we billed freight invoice to Godrej, hindustan lever, and  such other registrered corportates only.

The corporate will pay the GST under RCM.  Now. my question is how to file GSTR-1 AND IN WHICH COLOUMN. WE HAVE TO PUT THE DETAILS.

We are transport contract OF GTA, we billed freight invoice to Godrej, hindustan lever, and  such other registrered corportates only.

The corporate will pay the GST under RCM.  Now. my question is how to file GSTR-1 AND IN WHICH COLOUMN. WE HAVE TO PUT THE DETAILS.