CCI Online Learning
50% OFF in CA/CS/CMA Subjects
     
CIBIL

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

RCM on GTA, whether IGST or CGST/SGST?


ADNAN HUSSAIN (Student CA IPC / IPCC)     16 October 2020

ADNAN HUSSAIN
Student CA IPC / IPCC 
 1 likes  91 points

| My Other Post

Hello,

Im a registered dealer in Hyderabad (Telangana state). 

My supplier sends goods from Punjab to Telangana state through GTA.

The GTA head office is in my state i.e, Telangana and has branch in punjab from where the booking is done.

The LR which i received, H.O address of my state is mentioned.

So my doubt is whether i have to pay IGST or CGST/SGST on RCM?

 

 

ANIRUDDHA NANDI (Student)     16 October 2020

ANIRUDDHA NANDI
Student 
 26 points

View Profile | My Other Post

As per my opinion, it is similar to buyer and seller are in the same state but delivry in different state as per order of buyer. In such case as the supply is from Punjab, so invoice will attract IGST though it can be generated at H.O.

Anshuman Basu (account -GST)     16 October 2020

Anshuman Basu
account -GST 
 46 likes  1385 points

View Profile | My Other Post

It has a simple funda
if you pay GTA in Ho i.e Telengana then sgst and cgst applicable but if you pay tax to Punjab then IGST applicable

ADNAN HUSSAIN (Student CA IPC / IPCC)     16 October 2020

ADNAN HUSSAIN
Student CA IPC / IPCC 
 1 likes  91 points

View Profile | My Other Post

The local representative collect cheque here and they deposit it in their punjab bank account

avater

Pankaj Rawat (GST Practitioner)     16 October 2020

Pankaj Rawat
GST Practitioner 
 3569 likes  48227 points

View Profile | My Other Post

Since the Recepeint is Registered dealer the POS shall be location of Recepeint.
So if in GR only HO address is mentioned then CGST/SGST is applicable. (As per Section 12(8) of IGST Act)

Note : For more clarification kindly ask for the bill for the same by GTA

ADNAN HUSSAIN (Student CA IPC / IPCC)     16 October 2020

ADNAN HUSSAIN
Student CA IPC / IPCC 
 1 likes  91 points

View Profile | My Other Post

Okay if at all paid in wrong head, will it create any issue?

avater

Pankaj Rawat (GST Practitioner)     17 October 2020

Pankaj Rawat
GST Practitioner 
 3569 likes  48227 points

View Profile | My Other Post

first of all kindly chk your GSTR-2a  for the same that whether the GTA has declared under CGST/SGST or IGST .

have you availed the input for RCM paid in Wrong head ?????

 

ADNAN HUSSAIN (Student CA IPC / IPCC)     17 October 2020

ADNAN HUSSAIN
Student CA IPC / IPCC 
 1 likes  91 points

View Profile | My Other Post

GTA is not registered under GST, so how can I check in GSTR 2A?

avater

Pankaj Rawat (GST Practitioner)     18 October 2020

Pankaj Rawat
GST Practitioner 
 3569 likes  48227 points

View Profile | My Other Post

@ ADNAN HUSSAIN

so if you have paid in wrong head then & assuming not availed the credit for the same (as not clarify by you) , pay in correct head & claim refund for wrongly paid.

ADNAN HUSSAIN (Student CA IPC / IPCC)     18 October 2020

ADNAN HUSSAIN
Student CA IPC / IPCC 
 1 likes  91 points

View Profile | My Other Post

I have not yet paid, so pls clarify in which head to pay and claim input?


Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register  



Related Threads


Loading

Popular Discussion


view more »



Trending Tags
GST Live Class    |    x