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about RCM on Transporters

NILESH GOLANI (ACCOUNTANT) (70 Points)

27 February 2018

we are paying transport expense to individual truck owner who have only one truck and not issuing any Consignment Note.

Should we Have to pay RCM on it?

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11 Replies

vamsi krishna (Article Assistant) (268 Points)
Replied 27 February 2018

Sir,

As per my understanding of Law,

After Oct 2017, RCM under Unregistered is suspended till Mar 2018.

So in this time you no need to pay under RCM...

Before paying tax under RCM please go through the exemption list (link given below)....

If your transportation serive is covered in that list you no need to pay tax on that.....

Link: https://idtc-icai.s3.amazonaws.com/download/pdf18/BGM-on-Exempted-Services-under-GST.pdf

Thanks

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NILESH GOLANI (ACCOUNTANT) (70 Points)
Replied 27 February 2018

Thanks

Mondira Saha (GST) (3925 Points)
Replied 28 February 2018

noo ..this is not exempt ... if transporter gives services to unregistered then its exempt ...

in your case there is no builty if you not want to show your expense on vehicle number or just carriage inward then no need to pay tax if you show carriage inward in your account books then 5% RCM aaplicable on that amount

vamsi krishna (Article Assistant) (268 Points)
Replied 28 February 2018

Respected Mondira Saha madam,

You mentioned that, if transporter provided any service to unregistered person, then it is exempted like that....... ?????

Where it mentioned like that ?????

is there any base for your opinion like that ?????

and you mentioned that

in your case there is no builty if you not want to show your expense on vehicle number or just carriage inward then no need to pay tax if you show carriage inward in your account books then 5% RCM aaplicable on that amount

What is it meant by ?????

Please clarify....

Thanks

Mondira Saha (GST) (3925 Points)
Replied 28 February 2018

in 22 nd council meeting decided by gov if GTA provide service to unregistered its exempt

if you have no builty then how you show your expense and if you doing interstate purchase then its confirm that you use GTA service for your goods thats why you have to show carriage expense for your

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Mondira Saha (GST) (3925 Points)
Replied 28 February 2018

for your seeling price you add your purchase + carriage expense then

Aashish Sachdeva (839 Points)
Replied 01 March 2018

As per my personal opinion, you have take bilty from transporter, if he is not giving to you. then say please give us bilty. and on the basis of bilty you have to issue Reverse Charge Invoice. and pay gst on freight. If anybody have different views then views are welcome. Thank you. Disclaimer: this is not Professional Advice.

C R RADHAKRISHNAN (ACCOUNTANT) (210 Points)
Replied 02 March 2018

We registered transport cotractor for Godrej, Hindustan lever, britania industries,etc.., all are registered corporates. we are service provider of lorry supplies. so, the Corporates paying the GST under RCM i.e. we are GTA , Now my question is we are no liabiltiy to pay gst. I filed gstr3b as Nil. But How to file GSTR1 FROM JULY TO TILL DATE. For EXAMPLE we raise freight bill to Godrej for Rs.90000 freight charges as per contract,5000 Unloading & 5000 Halting charges totally Rs.1,00,000/= How to file in GSTR 1. IN WHICH COLOUM WE WE HAVE TO ENTER THE ENTIRES.

C R RADHAKRISHNAN (ACCOUNTANT) (210 Points)
Replied 02 March 2018

Nobody can reply this question why??? GST IS NOT CLEAR FOR RCM. IS IT CORRECT THEN WHY IMPLEMENTED GST

vamsi krishna (Article Assistant) (268 Points)
Replied 02 March 2018

Sir,

As a registered GTA, You should collect the tax and remit the same to CG. There is no question of RCM in your case.

Thanks

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Aashish Sachdeva (839 Points)
Replied 02 March 2018

Hello, I am not satisfied with the opinion of Vamsi Krishna. If register comapny paying GST under Reverse Charge Machenism. then GTA have no liablity to pay GST. GAT issue Tax invoice on the basis but not charging Gst on FREIGHT and charge GST on other sevice as in you example on 10000 only not on 100000. In tax invoice you have to issue shows how pay freight and GST.

If anybody have different opinions then views are welcome. Thank You. Disclaimer: It is not Professional Advice.