Rcm on gta services

RCM 1364 views 13 replies
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Chartered Accountant
224 Points Joined October 2013

Hi All,

My query is whether tax payable on GTA services under RCM is also suspended or we need to pay tax on the said sercice under RCM ??

Thanks in advance.

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On 20 September 2018 at 18:15 Report
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Self employed
2193 Points Joined March 2018
yes u pay Rcm under gst u/s 9(4) and claim itc
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On 20 September 2018 at 18:25
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Chartered Accountant
2414 Points Joined November 2016

section 9(4) is suspended but 9(3) is active. So u need to discharge RCM liability on GTA.

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On 20 September 2018 at 18:32
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CA Student
15927 Points Joined May 2011

RCM on notified supplies (eg: GTA services) is still applicable u/s 9(3) of the CGST Act whereas RCM which at present is suspended till 30.09.19 is u/s 9(4) of the CGST Act for unregistered purchases.

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On 20 September 2018 at 18:34
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CA Practice
70 Points Joined November 2012
GTA covered under 9(3)..hence applicable..
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On 20 September 2018 at 19:10
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"Do the Right Thing...!!!"
128116 Points Joined January 2015
(My query is whether tax payable on GTA services under RCM is also suspended or we need to pay tax on the said sercice under RCM ??)

RCM still applicable for GTA Services. No more changes in sec 9(3) of CGST Act
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On 20 September 2018 at 19:43
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Chartered Accountant
224 Points Joined October 2013

Thanks everyone...so is there any monetory limit of GTA invoice below which it is exempt??

for eg I am attaching a transport Invoice....is this service taxable or exempt?

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On 20 September 2018 at 20:34
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Agreed with experts response
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On 20 September 2018 at 20:43
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CA Student
15927 Points Joined May 2011

Services provided by a goods transport agency, where consideration charged for the transportation of

  • goods in a single carriage does not exceed INR. 1500, and
  • for all goods for a single consignee does not exceed INR. 750

is exempt from GST.

- N.No. 12/2017-Central Tax (Rate), dt. 28.06.17
- N.No. 9/2017-Integrated Tax (Rate), dt. 28.06.17

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On 20 September 2018 at 20:43
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"Do the Right Thing...!!!"
128116 Points Joined January 2015
@ CA Jaya Panday.,

Yes... RCM applicable for the attached LR. Bcoz, It's value is exceeding Rs 1500...
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On 20 September 2018 at 20:47
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Chartered Accountant
224 Points Joined October 2013

Thank you members for your precious time.

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On 20 September 2018 at 20:50
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"Do the Right Thing...!!!"
128116 Points Joined January 2015
You are most welcome Dear...
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On 20 September 2018 at 20:51
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Chartered Accountants
1294 Points Joined April 2014

RCM under Sec. 9(3) will be applicable.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter12.pdf

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On 21 September 2018 at 12:56
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Chartered Accountant
73 Points Joined June 2009

RCM applies on GTA only if, GTA have issued LR/Consignment Note/Bilty, whatever name called. 
 

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On 23 September 2018 at 14:45


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