Regarding GST Return of Goods Transport Agency

This query is : Resolved

SKY D (Querist)
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30 October 2017 Hello to all of u... One of my client has charged gst rate @ 5% ss IGST on his bill .He has business of Transport Agency.How to file the GST Return of GTA.Will RCM will applicable on this.If yes , than who will claim the RCM . Please clarify. Thanks

Dibin Divyakumar

Dibin Divyakumar (Expert)
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31 October 2017 5% on GTA is for RCM, if GTA is billing in forward charge you have to charge @12% not at 5%, even if you charge 5% the RCM liability still persist. So the receiver has to still pay RCM @5% and take input in the next month.