Gta
This query is : Resolved
31 December 2018
Which Tax will be paid under Reverse Charge on GTA – IGST or CGST & SGST/UTGST
Supplier - Madhya Pradesh ( Material despatch from Madhya Pradesh to Maharashtra )
Recipient - Maharashtra ( Material received in Maharashtra )
Transporter Reg/Urd - Madhya Pradesh ( Transporter registered in Maharashtra )
Supplier - Madhya Pradesh ( Material despatch from Madhya Pradesh to Maharashtra )
Recipient - Maharashtra ( Material received in Maharashtra )
Transporter Reg/Urd - Madhya Pradesh ( Transporter registered in Maharashtra )
31 December 2018
For GTA services place of recipient will determine the payment of RCM under which head. Recipient is the person who is responsible for paying freight.
31 December 2018
IF CUSTOMER ( RECEPIENT ) IS INTERSTATE & GTA & SUPPLIER IS INTRASTATE, IN THIS CASE IGST APPLICABLE.
31 December 2018
Hi pravin. If LOS ( Location of supplier ) and POS ( place of supply ) are in same state/ Union Territory (UT) then the supply will be intra-state (Section 8 of IGST Act) and CGST & SGST will be paid by the registered recipient under RCM.
Vice versa If LOS and POS are in two different state or two different Union Territory or in one state ot one UT then the supply will be interstate (Section 7 of IGST Act) and ICGST will be paid by the registered recipient under RCM.
Location of Supplier will be determined as per Section 2(71) of CGST Act and Place of Supply for transportation of goods by road is determined as per Section 12(8) of IGST Act which says that location of recipient if the service is provided to registered person.
In your case, LOS is MP and POS is Maharastra. Its a inter-state transaction so IGST would be applicable under RCM.
hope you can understand.
Vice versa If LOS and POS are in two different state or two different Union Territory or in one state ot one UT then the supply will be interstate (Section 7 of IGST Act) and ICGST will be paid by the registered recipient under RCM.
Location of Supplier will be determined as per Section 2(71) of CGST Act and Place of Supply for transportation of goods by road is determined as per Section 12(8) of IGST Act which says that location of recipient if the service is provided to registered person.
In your case, LOS is MP and POS is Maharastra. Its a inter-state transaction so IGST would be applicable under RCM.
hope you can understand.
31 December 2018
Which Tax will be paid under Reverse Charge on GTA – IGST or CGST & SGST/UTGST
Supplier - Madhya Pradesh ( Material despatch from Madhya Pradesh to Maharashtra )
Recipient - Maharashtra ( Material received in Maharashtra )
Transporter Reg/Urd - Madhya Pradesh ( Transporter registered in Madhya pradesh )
Supplier - Madhya Pradesh ( Material despatch from Madhya Pradesh to Maharashtra )
Recipient - Maharashtra ( Material received in Maharashtra )
Transporter Reg/Urd - Madhya Pradesh ( Transporter registered in Madhya pradesh )
31 December 2018
If the recipient and the supplier are in the same state, then CGST & SGST is applicable. In this case, taxable supply is transportation. The receiver (manufacturer) of the service is in MP and supplier (transporter) of the service is in MP, so CGST & SGST will be applicable under RCM.
31 December 2018
that means ,in our case recepient is manufacturer & transporter is supplier, ok sir
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