Transporter Services

286 views 6 replies
Hi , if someone is providing Transportation services ( who is not owning the vehicle but providing services as an intermediary ) and the total gross receipts for the year are more than 70 lakhs. Is he suppose to file GST returns? Even if he file what will be the outward and inward supplies for him?
pl. Explain!
Replies (6)
you have mentioned intermediary means agent
yes as an agent

As per section 24(vii) of the CGST act 2017 an  agent  requries compulsary registration  .irrespective  of trunover 

1)  If agent is taking only commission  then the bill is being raise by principal to client directly ,so in this case the  principal will file GST retrun . 

2) If principal  raising bill to agent & agent further raising bill to client in this case both agent &  principal will file GST retrun .

   you have to take more opinion  

 

 

per section 24 CGST act ( compulsory registration)

vii] persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

AND

As per definition of agent
Section 2(5) of The Central Goods and Services Tax Act, 2017 provides for definition of agent as follows: “agents” means a person including a factor, broker, commission agent, arhatia, del credere agent, or an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.

So commssion agent has to registered irrespective of turnover
ok Prasad nilugal , but in case 2 what will be the taxable value of services in case of both agent and principal ?
Read rule 29 of the CGST rules 2017 for determination of value of supply . In case of pure agent read rule 33 of the CGST rules 2017

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
05 July 2026
Financial Controller

NovumLake Partners

Mumbai

CA

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details