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RCM on GTA, whether IGST or CGST/SGST?

ADNAN HUSSAIN (Student CA IPC / IPCC) (157 Points)

16 October 2020

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?

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11 Replies

ANIRUDDHA NANDI (Student) (26 Points)
Replied 16 October 2020

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) (1556 Points)
Replied 16 October 2020

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) (157 Points)
Replied 16 October 2020

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

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 16 October 2020

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) (157 Points)
Replied 16 October 2020

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

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 17 October 2020

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) (157 Points)
Replied 17 October 2020

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

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 18 October 2020

@ 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) (157 Points)
Replied 18 October 2020

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

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 18 October 2020

GR ISSUED FROM HEAD OFFICE (SAME STATE) CGST/SGST is applicable as in term of section 12(8) if the recipient registered the POS is location of Recipient place.

stapler (bus) (307 Points)
Replied 19 October 2020

This is what they had propagated as "Gudd and Simple" Tax!!😜😜

Unnecessary calculations and apportionment s,which should have been done by GSTN computers on the basis of state codes mentioned in invoices . Assessee should only be concerned with one single tax called GST!

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