Details to provide in gst return by gta

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upesh jain (Querist)
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18 December 2017 Hello,

Goods Transport Agent (GTA) are under Reverse Charge
So therefore I want to know that Where GTA have toi Return in GST Return details of Outward Supplies ?

1. Whether Total of Outward Supplies(Reverse Charge) is required to be given in GSTR 3B, if yes than under which head ?

2. whether Invoice wise Details is required to be given in GSTR 1 by GTA in reverse Charge Services ?

RAJA P M

RAJA P M (Expert)
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19 December 2017 1. GSTR 3B is not required for GTA service provider... 2. Yes.

Guest

Guest (Expert)

19 December 2017 I beg to differ.If GTA is only engaged in providing services covered under RCM then he is not required to obtain registration and thus there will be no filing of return.

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RAJA P M

RAJA P M (Expert)
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19 December 2017 https://cleartax.in/s/goods-transport-agency-under-gst

http://www.cbec.gov.in/resources//htdocs-cbec/gst/goods_transport_service.pdf;jsessionid=281BCF468D1CFB288DCE1A4DF3284C39

http://www.cbec.gov.in/resources//htdocs-servicetax/st-profiles/tpt-road.pdf

Guest

Guest (Expert)

19 December 2017 Please refer Not.No 05/2017-CT dated 19-06-2017 which provides exemption from registration to provider of services whose services are covered under reverse charge.

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-5-central-tax-english.pdf

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RAJA P M

RAJA P M (Expert)
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19 December 2017 Yes... I agreed to you.
But, The all recipient is registered under GST then only not required registration as per sec 9(3). The GTA is serviced to URD then he ll be pay tax on his services...

And one more If the GTA is registered then What

Guest

Guest (Expert)

19 December 2017 As per the recent exemption supply of service by GTA to URD is exempt.

RAJA P M

RAJA P M (Expert)
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19 December 2017 Yes... Also Agreed as per latest Notifications....

But.,
What is the exact solutions if GTA Registered under GST...?

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Guest

Guest (Expert)

19 December 2017 See my article to get more clarity
https://www.caclubindia.com/articles/amendment-type-of-tax-payable-in-gta-service--31147.asp

Guest

Guest (Expert)

19 December 2017 Also refer this article.
https://www.caclubindia.com/articles/return-filing-and-payment-for-reverse-charge-30997.asp

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RAJA P M

RAJA P M (Expert)
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19 December 2017 Dear Mr. Somil.,
I saw the details and also I saw some videos by you...

But.,
What is if registered?

upesh jain

upesh jain (Querist)
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20 December 2017 What if GTA is Registered in GST

1. Where GTA need to disclose the Total turnover which is liable under Reverse Charge in GSTR 3B ?

2. The Invoices Which are Liable for Reverse Charges... Such Details is need to be Given by GTA or Service Recipient in GSTR 1 ?

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RAJA P M

RAJA P M (Expert)
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20 December 2017 1. GSTR 3B is not required if GTA registered under GST...
2. If registered then file GSTR 1 and select/ click the options of "Reverse Charge" box...

In case the GTA (if registered) can't file his GSTR 1 then the Recipient (registered dealer) will be show it in his GSTR 2*. After its reflected in GTA's GSTR 1A....

So, GTA is registered under GST then GSTR 3B is not required and GSTR 1 filing with RCM option...

GOOD LUCK...

upesh jain

upesh jain (Querist)
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20 December 2017 I Think Every Person Registered Under GST Regime is Required to File GSTR 3B (Nil Return also) or Else Penalty will be Levied

GSTR 3B Cannot be kept Untouched we have File it within Due even with Nil Figures