Urgent'''' gst return of transporters, various notifications

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 January 2018 Dear Experts,
As per Notification 13/2017 central tax rate dated 28 June 2017 specified the category of GTA services recipient the tax shall be paid by these recipient under RCM GST registration is irrelevant for the GTA services recipient stipulated therein .

Pls clarify :- assume XYZ partnership firm is not registered in GST, if the partnership firm has availed the service of GTA than as per Notification 13/2017 partnership firm is in specified category hence the firm has to pay the 5% tax under RCM. My question is :- since the firm is unregistered in GST than how this firm will pay 5% tax under RCM,

Thanks
Ravindra Singh

Renu Goyal

Renu Goyal (Expert)
Follow

22 January 2018 For RCM firm is suppose to take registration irrespective of turnover.

Querist : Anonymous

Querist : Anonymous (Querist)

22 January 2018 Mam, thanks you for your valuable inputs,

in this scenario firm will have to register in GST to pay the 5% tax under RCM,

Pls let me know :- in GSTR- 3B where we will show the freight amount. If 5% tax is paid by recipient

Upgrade to CAclubindia Pro. Subscribe Now!