The service provider in gta should select in form st-1

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2015 One of my client provides the trucks on hire basis for transportation of goods from one place to another to a company. Now since the revenue has exceeded 10 lacs, he is required to get himself registered at Service Tax Department. Now, if i get him registered in service tax department, the service category would be Transport of Goods by Road and in category of registration it will come - service provider. Pls confirm.

Also, since the person getting registered is Individual and the service of GTA to be provided is a company, so at the time of filing of service tax return, i just need to provide the gross amount of invoices raised and service tax on it would be paid by service receiver. So, it will not create any issue in service tax department. Pls confirm.

PUNEET GOYAL

PUNEET GOYAL (Expert)
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15 September 2015 As far ST-1 concern you are right.

For raising bills to service receiver pls ensure that service tax to be charged and deposited to the govt if consignor or consignee making payment is not from organized sector.

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Querist : Anonymous

Querist : Anonymous (Querist)

15 September 2015 Sir, if the services of GTA is to be provided are to corporates, so they are only liable to pay service tax to department and thus i need to file Nil Service tax return and not to mention any amount of bills raised in my service tax return.

Pls reply.

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PUNEET GOYAL

PUNEET GOYAL (Expert)
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15 September 2015 Yes service provided and payment is also made by corporates to GTA.

Querist : Anonymous

Querist : Anonymous (Querist)

15 September 2015 That means in service tax return - i need to mention gross amount of invoices raised and then in amount on which service tax is payable under partial reverse charge mechanism as full gross amount. So balance amount remaining would be Nil.And thus my return filed would be Nil.

The above is to be done in case all the GTA services have been provided to corporate clients.

Pls confirm.