CCI Online Learning
50% OFF in CA/CS/CMA Subjects

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Transport income

ARVIND (ACCOUNTANT)     26 September 2020

 7 likes  102 points

| My Other Post

sir i have 10 truck in tranport i have earn income then i am liable paid gst?

1 Like

Taha (T)     27 September 2020

 16 likes  403 points

View Profile | My Other Post

I think u r a GTA so u r not liable to pay tax the recipient of ur service is liable to pay tax assuming u r just providing GTA services and no other service


Pankaj Rawat (GST Practitioner)     27 September 2020

Pankaj Rawat
GST Practitioner 
 3566 likes  48182 points

View Profile | My Other Post

As per Notification 5/2017 CT , person engaged in taxable supply of goods or services or both , the total tax on which is liable to paid on reverse charge basis by the Recepeint of such goods or services u/s 9(3) from obtaining Registration.

Hence GTA is liable to Obtain Registration only in following :
1. Where Receptient is not liable pay tax on reverse Charge.
2. GTA wants to avail ITC on his inward supply (Refer Notification 20/2017 CT rate)

Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Popular Discussion

view more »

Trending Tags
GST Live Class    |    x