Registered GTA provide service to an unregistered person

If GTA is registered under GST, he has to charge GST, while service provided to URD.

W. e. f 18th July 2022, GTA has been provided with an option to choose either to charge GST @ 5% without ITC or @ 12% GST with ITC Under Forward charge

2. If Such option has not bee exercised, and GTA wants to issue invoice @ 5% such service will be covered under RCM U/s 9(3) of CGST Act.

3. Such Option for a Financial Year need to apply by 15th of March of Preceding FY.

4. The GTA wants to opt for charging GST @ 5% or 12% under Forward charge for FY 2022-23 should apply the option on or before 16th August 2022.

5. The GTA Issuing Tax Invoice under Forward charge need to furnish a declaration in the Tax invoice ( as per Notification No :- 05/2022-Central Tax(Rate) Dt 13/07/2022 )