suggest me

In case of GTA , RCM mechanism of GST will get attracted and hence GTA need not to collect GST . The GST will be now paid by the recipient registered company.
GTA neee not to do anything regarding GST.

Other than GTA exempt under GST....




Avalara India > Blog > Goods and Services Tax >Applicability of GST on Goods Transport Agencies (GTA)

Applicability of GST on Goods Transport Agencies (GTA)

 Goods and Services Tax 25 January, 2018 | CA Priya Madrecha (CA,CS)



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The transportation industry plays a pivotal role in the development of a nation’s economy. In fact, the progress of a nation and the progress of its transportation industry are complementary.

The same holds true for India, where the road transport industry has had the lion’s share of influence on India’s economic development. More recently, the industry has been in the limelight regarding the new Goods and Services Tax (GST), which is applicable on freight charges involving goods transport agencies (GTA).

The question arises whether charging tax on this industry is a new concept. The answer is, no. In the previous law, services provided by GTA (i.e. transport of goods by road service rendered by a GTA) were liable to a service tax on a reverse charge basis, where the person receiving the service was responsible for payment of tax.

In the GST regime, the same legal position prevails, but the scope of the tax has been widened.

Meaning of GTA

GST laws define GTA in notification no. 12/2017-Central Tax (Rate) dated 28.06.2017), which states that, ‘goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called’.

Thus, the transporter must issue a consignment note in order for a service provider to be considered a GTA. If the transporter does not issue a consignment note, the service provider will not come within the ambit of GTA.

Services not provided by GTA not under the purview of GST

In the same notification mentioned above, the following services were exempted from GST:

(a) Services by way of transportation of goods by road, except the services of:

(i) a GTA

(ii) a courier agency

(b) Services by way of transportation of goods by inland waterways

Thus, only transportation services rendered by a GTA are subject to GST. The mere transportation of goods by road is exempt from GST.



So,
You just give Freight Bill. No need registration under GST and Also GST not applicable...

In case the Company force to Register for then You can consider the registration. After Registration You can give Bills with GSTIN. But, without GST..

thank u so much

As per personal opinion, those who pay freight liable to pay GST if transporter is unregister and if transpoter is register then have to issue tax invoice without GST and in invoice mention who pay FREIGHT, who pay freight liable to pay gst....
If anybody have other views then views are welcome. Thank you. Its not Professional Advice.....