REGARDING FREIGHT CHARGES

Sir A Regular Gst taxpayer has his own vehicle which he uses to FOR goods at customer destination by raising tax invoice with that vehicle number. Also for purchase he sends his vehicle to his supplier's place ?Does he require to raise any builty for his vehicle ?also If RCM IS applicable?
Replies (3)
Quick Summary
This discussion clarifies whether a regular GST taxpayer using their own vehicle for transporting goods needs to issue a 'builty' or if Reverse Charge Mechanism (RCM) applies. The consensus is that a 'builty' is not required, nor is RCM applicable, as the taxpayer is not acting as a Goods Transport Agency (GTA) and is not issuing a consignment note.

There is no requirement to issue bilti. You can send the goods without bilti as well.

Further, the recipient would not be required to pay GST under RCM as you are not a Goods Transport Agency. 

No not required to issue any bilty.
It's an additional facility being provided by your client to your debtor/creditors.

As per Notification 13/2017 CT (R) RCM is applicable on supply service by way of transportation of goods is when it the supplier is GTA and ad per defination of provided under clause (ze) of Notification 12/2017 CT (r) "GTA means who privide transportation of goods by road & issue Consginment Note (GR) .

No RCM & NO Bilty required to be issue.
I do not agree to this.

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