Time Of Supply for Service Availed from a GTA

Hello,

I availed GTA service.
The LR/bilty was generated on
27/July/19.

I received goods on 2/August/19 and made payment on same day.

Q1)I'm confused whether to pay GST under RCM in July return as per LR date
or
pay in August return as per date of payment and receipt of goods.

2Q)goods were transported from Maharashtra to Telangana.

Am I require to pay IGST RCM?
Replies (3)
1) Pay in August return, as :

Time of supply in case of supplying services when taxes payable under reverse charge mechanism, whichever is earliest from the following dates:-

the date of payment; or

the date immediately following after sixty days from the date of issue of the invoice by the supplier; whichever is earlier

However, if it is not possible to find out the time of supply in aforementioned cases, the time of supply will be considered the date of entry in the books of account of the recipient of the supply.

Since you made the payment on 2nd August, time of supply will be 2nd August.

2) Place of supply in case of transportation of goods is:
location of recipient if recipient is registered. So it doesn't matter from where and to where goods are transported. So compute accordingly.
thanks a lot. so since I'm recipient I need to pay cgst and sgst.
If your location and supplier's (GTA service provider is in same state) then yes, cgst & sgst.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 August 2026
Semi Qualified

Goyanka & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
07 August 2026
Chartered Accountant

Devesh Garg and co

New Delhi

CA

View Details
Company
ARTICLESHIP 14 August 2026
Article Assistant

N J Suresh & Associates

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details