29 December 2017
SIRS I M GST REGISTER DEAR IN GUJARAT I HAVE PURCHASE IN GUJARAT & OUTSIDE GUJARAT n ALSO PAY FREIGHT ON SUCH GOOD PURCHASE I KNOW TO THAT TRANSPORT ON GOODS PURCHASE EXCESS RS. 25000 EACH CONSIGNMENT IN FOLLOWING SITUATION WHITCH I HAVE PAY RCM IN CSGT/SCGT OR ISGT IN (RCM U/S 9(3)) IF PURCHASE IN GUJARAT(INTRA STATE) IF 1. TRANSPORT IS REGISTER IN GST IN GUJARAT 2. TRASNPORT IS NOT REGI IN GST ACT IN GUJARAT
IF PURCHASE FROM INTER STATE AND TRASNPORT ALSO INTERSTATE SUPPLIER 1. TRASNPORT IS REGISTER GST (INTERSTATE) 2.TRANSPORT IS NOT REGISTER IN GST (INTERSTATE) PL ADVICE ME IN WHICH RCM U/S 9(3) IN CST/SCT(2.50 %+2.5%) & ISGT -5 %
30 December 2017
In case of registered transporter in Gujarat/unregistered transporter and intra-state supply CGST/SGST would be charged. In case of transporter registered outside state IGST would be charged. In case of unregistered transporter and inter state sale, and goods handed to transporter in Gujarat CGST/SGST would be charged. Pl. refer 12(8) of the IGST Act.
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