RCM on GTA, whether IGST or CGST/SGST?

ANIRUDDHA NANDI (Student)     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)     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)     16 October 2020

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

Pankaj Rawat (GST Practitioner)     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)     16 October 2020

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

Pankaj Rawat (GST Practitioner)     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)     17 October 2020

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

Pankaj Rawat (GST Practitioner)     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)     18 October 2020

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