Rcm on gta

Originally posted by : Anil More
	rcm on gta for july to march 2018 paid @ 5 % now. can it be clained as itc

 

Yes... You can claim.

Raja Sir , What about 5% with no ITC ?. why not applicable here ?. 

Dear.,

5% no ITC applicable "to" GTA.

5% with no ITC means, if the same is charged by transporter, we cant claim input for the same, but as RCM you can pay @ 5%

GTA charge GST or Not in his bill... It's not a matter to Service Receiver...


If You deal GTA business and You are under 5% category then You can't avail ITC for Your Inward supplies. Service receipients pay GST under RCM basis and Claim ITC. No more restriction.


In case GTA under 12% category then GTA service provider can claim ITC in his inwards. Service recipient will claim ITC...