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Rcm under gta

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mohammedshafi shaik

20 Points Posted on 05 July 2020

sir asper the provisions of gta service under gst . specified persons should pay gst under rcm to the govt for taking transportation service from gta .I have one doubt in case specified person not registered in gst .then who will pay tax ?,it's exempt or taxable?

Replies (4)

Quick Summary

This discussion clarifies the Goods Transport Agency (GTA) service provisions under GST's Reverse Charge Mechanism (RCM). It explains that specified persons receiving GTA services must pay GST under RCM. A key point addressed is the liability when the recipient is not registered for GST; they are still required to register and pay tax under RCM. However, a specific exemption exists for services provided to an Unregistered Recipient (URD) by a GTA, as per Notification 32/2017 CT (R).

Hemal Makwana

Designation

20 Points Posted on 05 July 2020

It's the recipient who will be liable to pay. Even if not registered, such person has to obtain registration and pay tax under rcm.

CA Rashmi B

Assistant Manager

20 Points Posted on 05 July 2020

The recipient if he s body corporate who avail the GTA service from the individual & HuF has to pay GST ujder RCM. if GST registration not obtained the same need to be obtained for the purpose of GST discharging under RCM