RCM on transportation ITC climing.

my Clint was some goods received through VRL, SRMT transport. transport have uploaded RCM invoices 5% Gst. so now iam clime that ITC ?. or reversed?
Replies (9)
Quick Summary
This discussion addresses whether Input Tax Credit (ITC) can be claimed when GST is paid under the Reverse Charge Mechanism (RCM) for transportation services, specifically from GTA providers like VRL and SRMT. While some initially suggested ITC is not available, further clarification points to Notification 5/2022-CT Rate, which amends Notification 13/2017. This indicates that if the GTA service recipient pays GST under RCM at 5%, ITC is generally not available. However, there's a differing opinion suggesting ITC is available for RCM paid. It's recommended to seek professional advice from a local CA for definitive guidance.

If transporter is GTA ( VRL , SRMT ) charged 5 % GST under RCM , then ITC not available , do not claim it .

Take others Opinion as well .  

Gta services itc can claim after paying the GST by cash by the recipient of service.

@ V . Subramaniam

If can be claimed GST @ 5,% under RCM , please give relevant notification reference . 

11/2017 Central tax rate notification.

  There are two options for GTA at present ,   either to pay  GST under forward charge  or  let the  recipient  pay  GST  under  RCM   

1) As you mentioned , Notification 11/2017  dated 28/6/2017  which is not  relevant  to above  query , wherein GTA has to pay GST under forward charge  ,  has been amended by way issuing  Notification 3 / 2022 ( C.T  rate )  dated 13/7/2022 

2)  As per the query  GST liability has to be discharge  by recipient  of service  for this Notification 13/2017 ( C T  rate )  dated 28/6/2017  is applicable  , now notification 13/ 2017  has been amended  by issuing  new notification 5/2022-  CT rate 13/7/2022  as per this notification  service recipient  has discharge GST under RCM  @ 5% without ITC  section 9(3) of the CGST  Act . (  please  refer notification 5/2022 ) , if  GTA has not opted for forward charge . 

I therefore request quriest  sadik  Vali , to take professional  help form nearby CA  in this case . 

 

 

Yes, I agreed to Mr V Subramanian...

@ Mr SADIK VALI,

ITC is available for the RCM paid for the said transportation. No more issues...

Hi Friends,

For Your information,

We can't copy and post details from TAX GURU website.

So, Please quote Your reply here except the above.

 

I got the message through received notification mail. I don't know who is post the link.

Raja PM Sir

I try to copy & Pest , Sorry for that .
Originally posted by : prasad Nilugal
Raja PM Sir I try to copy & Pest , Sorry for that .

No issues Sir...

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