TRANSPORTATION INVOICE

we send the goods to transporter and transporter raise 5 different invoice amount below 750 on the same day.

is transporter can do that and we need to pay RCM on the same or not?

Replies (3)
Quick Summary
This discussion addresses whether a transporter can issue multiple invoices below £750 on the same day for goods transported. The consensus is that if the goods are transported in the same conveyance, even with separate invoices, GST under Reverse Charge Mechanism (RCM) is applicable. The £750 exemption limit is generally considered per truckload for a specific consignee, not per invoice if multiple are raised for the same journey.

The limit of Rs. 750/- is with reference to each truck load carrier for a particular consignee.

So the Exemption is not on raising separate bill below 750/- if it's transported in same conveyance then GST is applicable.(RCM)

If suppose, two consignment note is issued by one GTA for single consignee; one is Rs.450/- and other consignment note is Rs.500/- for transportation in single carriage then in our specific view exemption is not available under Limit of 750/-

Dear Pankaj ji,

is there any reference in the Act where i can find it?

Refer Notification 12/2017 CT (R)

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