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RD GTA invoice to URD client

Anshuman Basu (account -GST) (1498 Points)

21 October 2021  
We are registered Transporters (GTA) in WB. We transport mainly Cement. We carry Cement from the Manufacture Factory to the Manufacture Dealer or else. We make Transport Invoices without GST. The Manufacture (Cement Company) paid GST on our behalf (RCM basis).

But In this Month (October 2021) we make one service to a Party (Say M/s ABC) who’s GSTN no is suspended and we treat it as a URD client. (We do not know what is the treatment in GST if the client have Suspended GSTN no. )

 

Now Question Is :

1.      If a registered GTA services provider provides services to URD both interstate and local then who will be liable to pay tax?

2.      What is the Rate of tax?

3.      In GSTR 1 which Column we put the figure ( Service provide to URD dealer)

4.      In GSTR 3B which Column we put the figure ( Service provide to URD dealer)

 

 5 Replies

Rajendra Prasad (Employee Private) (530 Points)
Replied 21 October 2021

If you are registered dealer, services provided to URDs shall be taxable at 5% with out input Tax and service provider is liable to pay tax.
In GSTR 1 in Column 7.
In GSTR 3B in column 3a.

Anshuman Basu (account -GST) (1498 Points)
Replied 21 October 2021

With due respect, Our Local Lawyer/CA said

GTA services to an unregistered person is exempted as per Notification No. 32/2017- Central Tax (Rate) dated 13th October 2017. 

 

Show as Exempt Supply in Table "Other outward supplies (nil rated, exempted)" 3B

 

R1 - 8 - Nil rated, exempted and non GST outward supplies

Rajendra Prasad (Employee Private) (530 Points)
Replied 21 October 2021

Yes, accepted.

Anshuman Basu (account -GST) (1498 Points)
Replied 21 October 2021

Sir I can not  understand

Rajendra Prasad (Employee Private) (530 Points)
Replied 22 October 2021

Any outward supply of GTA services to unregistered person are exempted as per the Notification.

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