RCM requirements

RCM 413 views 3 replies
sir,
if what is the limit of freight bill to deduct a reverse charge
and it's both transport applied if he has not optain gst number or obtain gst number
Replies (3)
If consignment amount is more than Rs. 750/- it is mandatory to pay GST under RCM.

RCM shall be applicable to every registered person.
Notification no 12/2017 CTR gives exemption for service provided by GTA, by way of transport in goods carriage of 1. goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exbceed 1500/-
2. goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750/-

As per Notification 5/2017
persons who are only engaged in making
supplies of taxable goods or services or both, the total tax on which is liable to
be paid on reverse charge basis by the recipient of such goods or services or
both under sub-section (3) of section 9 of CGST Act such person is
exempted from obtaining registration under the aforesaid Act.

So GTA is not required to obtain Registration until he is providing services to Receptient who is liable to do RCM
Yes... I agree to Mr Pankaj Rawat Ji...

Rcm exemption limit is prescribed as single consignment then the limit Rs 1500/- & Other one Rs 750/- for single consignee of all goods...

Note : rcm applicable for GTA services...
Non-GTA is also a transporter. Better to check out rcm condition not applicable to "transportation of goods by road" (Non-GTA).


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details