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Transport RCM... reg

RCM 382 views 6 replies
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ACCOUNTANT
524 Points Posted on 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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On 05 March 2019 at 11:45 Report
Replies (6)
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Tax Consultant
53 Points Posted on 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.
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On 05 March 2019 at 12:05
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"Do the Right Thing...!!!"
128147 Points Posted on 05 March 2019
No... Rcm not applicable.
463 Reply
On 05 March 2019 at 14:15
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ACCOUNTANT
524 Points Posted on 05 March 2019
OK thank you sir 🤝
1 Reply
On 05 March 2019 at 14:28
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Student CA Final
85 Points Posted on 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)".
1 Reply
On 05 March 2019 at 18:01
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GST Practitioner
55067 Points Posted on 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
301 Reply
On 05 March 2019 at 18:29
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CA Final student
7106 Points Posted on 05 March 2019
Service by way of transportation of goods through road by transporter who is not COVERED under GTA is excempted
33 Reply
On 05 March 2019 at 23:54


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