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Transport RCM... reg

NAGA (ACCOUNTANT) (504 Points)

05 March 2019

Sir, one individual having one transport vehicle. (lorry). One gst regiterd supplier supply the material through above vehicle, and the transporter have no Consignment note or LR.
So in this issue supplier will pay RCM.?
Pls

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6 Replies

venkat (Tax Consultant) (53 Points)
Replied 05 March 2019

Transporter do not issue consignment note. so he is not GTA. so if any transporter doesn't come under GTA then transporter charges are free from GTA. so you need not pay any gst on transport charges.

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 05 March 2019

No... Rcm not applicable.

NAGA (ACCOUNTANT) (504 Points)
Replied 05 March 2019

OK thank you sir 🤝

SANDEEP TIWARI (Student CA Final ) (85 Points)
Replied 05 March 2019

So, can invoice containing details of vehicle be deemed as consignment note.?

Because definition of GTA provides for ".... consignment notes (by whatever name called)".

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 05 March 2019

No need to Do RCM ..by supplier.

Actually the RCM is done by Recepient not by Supplier .

And in your case if he is not a GTA then his services are exempted as per Notification 12/2017 CT (r)

Hence No need charge any GST on bill