GTA-Service Tax exposure
This query is : Resolved
02 October 2021
Dear Sir/Madam,
The person is registered under the Service tax; he rendered services to following people
1. GTA service to registered person.
2. GTA services to unregistered person.
However, under service tax he has not discharged any service tax liability and even not filed ST-3 returns also.
please give your valuable opinion on this, whether any liability is there on this person(individual)
Thank you in advance.
The person is registered under the Service tax; he rendered services to following people
1. GTA service to registered person.
2. GTA services to unregistered person.
However, under service tax he has not discharged any service tax liability and even not filed ST-3 returns also.
please give your valuable opinion on this, whether any liability is there on this person(individual)
Thank you in advance.
03 October 2021
No liability. RCM applicable on GTA services.
04 October 2021
Please confirm sir, even if GTA registered under Service Tax and gives GTA service to unregistered person also comes under the purview of exemption category or not.
Thank you in advance.
Thank you in advance.
04 October 2021
It's confirmed even if GTA registered under GST and gives GTA service to unregistered person also comes under the purview of exemption category.
05 October 2021
sir can you please quote the exemption notification if it is available.
05 October 2021
GTA RCM applicable even if it's registered under GST.
05 October 2021
1. Sir, in service tax if GTA (registered) gives service to proprietor(unregistered) is this line of transaction brought under mega exemption ? here RCM does not work, or should receiver obtain ST registration and discharge ST under RCM?
2. since if GTA gives service to registered person comes under RCM but what about the above transaction?
Please let me know whether exemption can be claimed for point No.1? if yes please quote the exemption notification.
2. since if GTA gives service to registered person comes under RCM but what about the above transaction?
Please let me know whether exemption can be claimed for point No.1? if yes please quote the exemption notification.
05 October 2021
See the link.
https://taxguru.in/service-tax/service-tax-goods-transport-agency-gta-guide.html
https://taxguru.in/service-tax/service-tax-goods-transport-agency-gta-guide.html
05 October 2021
We are proprietary firm and have received services from GTA and paid freight respectively. Since we are not covered in the above ‘specified category’, GTA should be liable pay service tax in this case.
Who should be liable to pay service tax if GTA is unregistered?
Who should be liable to pay service tax if GTA is unregistered?
05 October 2021
In both the above cases service tax not payable.
05 October 2021
Thank you for your valuable opinion sir and much appreciated your service.
05 October 2021
You are welcome........
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