Rcm under gta

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60 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?
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On 05 July 2020 at 21:58 Report
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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).

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Designation
771 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.
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On 05 July 2020 at 22:39
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Assistant Manager
787 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
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On 05 July 2020 at 22:45
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GST Practitioner
55067 Points Posted on 05 July 2020
Dear Mohammed
In term of Notification 32/2017 CT (R)
Services provided to URD by GTA is Exempted.
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On 05 July 2020 at 23:54
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4215 Points Posted on 06 July 2020
,URD liability is deemed exempt
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On 06 July 2020 at 07:35

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