banner_ad

Regarding RCM Quary

306 views 1 replies
Respected All.
One of My Client Purchasing Goods and Paying GST in FCM Method and While Procuring Goods He is Paying Transport Charges and It is Mentioning in Invoice. Whether it is Composite Supply and Transport Charges Comes Under RCM Mechanism if GTA Opt RCM Method and also If GTA is Unrigistered Whether My Client Has to Pay GST on Transport Service in RCM Mechanism.
Replies (1)
As per Notification 13/2017 CT (R) RCM is applicable on GTA Services & Recepient is the person who is liable to pay freight.
And as per GTA definition provided under clause (ze) of Notification 12/2017 CT rate any person who provide services in realation to transport goods by road & issue CONSIGNMENT NOTE (GR) .

So the condition attract RCM :
1. Must be GTA
2. Issue G.R

Now come to your 2nd leg of Query : GTA are not required to be registered unless his services Under RCM (Refer Notification 5/2017 CT) , So even though the GTA is Un-Registered , the prescribed Recepient is liable to do RCM .

GTA Services are not liable to Reverse Charge :
1. Supply to URD individual
2. when GTA pay Tax on FCM @ 12%
3. when provided to Govt ,which has taken registration on for the purpose of deducting TDS.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details