banner_ad

RCM on GTA, whether IGST or CGST/SGST?

Others 471 views 11 replies

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?

 

 

Replies (11)

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.

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

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

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

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

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 ?????

 

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

@ 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.

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

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. 

 

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!


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details
Company
19 May 2026
Accountant

ca kunjan

Mumbai

CA Inter

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details