Simplified GST provisions w.r.t. to GTA service :-

GST provisions w.r.t. to GTA service :-

Point 1:-

If Un-registered GTA provides services / raises bill to registered dealer only and within the state only.
No registration required for GTA. No turnover limit for GTA.

Service Receiver liable to pay 5% GST under RCM.

Point 2:-

If Un-registered GTA provides services / raises bill to un-registered dealer or outside the state (i.e. interstate dealer) even for a single rupee, GTA is liable to get itself register under GST.
No registration required for GTA. If turnover is within limit i.e. Rs.20,00,000/-.

Service Receiver liable to pay 5% GST under RCM.

Point 3:-


If Un-registered GTA provides services / raises bill to un-registered dealer or outside the state (i.e. interstate dealer) even for a single rupee, GTA is liable to get itself register under GST.

No registration required for GTA. If turnover is within limit i.e. Rs.20,00,000/-.

Service Receiver also not required to get itself registered under GST as per GST Law.

No tax laibility under RCM will arise.

Point 4:-


If Registered GTA provides services / raises bill to Un-registered dealer (intrastate or interstate)

Since, Service Receiver is unregistered, he will not come under RCM, so in that case

Registered GTA should charge GST in their invoices from unregistered dealer.


Point 5 :-


If Registered GTA provides services / raises bill to Registered dealer (intrastate or interstate)

Service Receiver liable to pay 5% GST under RCM.

Registered GTA cannot charge GST in their invoices from unregistered dealer.


Note:-
Point no. 4 & Point no. 3 are the only exceptional cases under RCM

Transportation service is under RCM irrespective of composite expenses scheme.


Point 6:-

Q). Transportation service received before 30.06.2017. Payment In July ,17.
How to treat in GST law?

Answer:- There are three parametres 1). Service, 2). Invoice, & 3). Payment.

If any two parametres of the above fall after 30.06.2017 the as per GST law.

If any two parametres of the above fall before 30.06.2017 the as per previous law.
But in this case if payment parameter falls after 30.06.2017, then the payer wll not get ITC on that amount.