17 April 2019
Please answer to my query. Thanks in advance . One service provider is providing transportation services to registered company. In normal cases he is loable to pay GST. But the company his paying GST. Is this treatment is correct and so how to show the total freight received in GSTR 3B i.e as excempted services or to show in Nil rated. And in GSTR 1 as in B2B under zero rate or as nil rate or excempted rate. Please answer this.
17 April 2019
In case GTA is charging GST @ 5% , it is o.k if company pays GST directly to Authorities under RCM In that case , GTA need not to mention anything in GSTR 3B In GSTR 1 , he need to enter amount in Table 4B
However , if he is charging GST @ 12% under FCM , then as a normal supply , he need to enter details in his GSTR 3B & GSTR 1 ( Company should not pay GST claimed by GTA on FCM basis
CAclubindia
