My Client is a registered Dealer.
All of his purchases are Inter-state Purchase.
Goods come from Amritsar to Kolkata by Road through registered GTA along with Goods of other Consignees from different consignors.
Freight is paid by my client who is based in Kolkata
I have 3 questions
1. How to evaluate the limit of 750 /1500 for claiming exemption ?
2. At what rate is my Client supposed to pay GST ?
3. Tax to be paid CGST + SGST or IGST ?
This is very urgent, kindly help me in this.
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RCM on Transport
Replies (6)
As GTA service providor is registered so..he will issue normal invoice to your client. no rcm will be attracted. Everything happn like normal provision.
he will charge 12% or 5% (no input claim).
he will charge 12% or 5% (no input claim).
Yes this will be case of forward xharge
1. 750/- single bilty for single consignee & 1500/- sinfle bilty for multiple consignee
2. RCM is to be done @ 5% ,if the GTA has charged 5% & if 12 % ITC can be claim , no need to do RCM (As per Noti. 13, 20, CT (r))
3.As per 13 IGST Act : POS is the destination of goods , hence CGST/SGST is to be charged
2. RCM is to be done @ 5% ,if the GTA has charged 5% & if 12 % ITC can be claim , no need to do RCM (As per Noti. 13, 20, CT (r))
3.As per 13 IGST Act : POS is the destination of goods , hence CGST/SGST is to be charged
Agreed with Pankaj Rawat ji
Thank you Panjak ji
You Are Always welcome dear
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