lexbery (d) (227 Points)
12 March 2021what is the applicability of GST when goods of a GST registered firm is transported locally by a Unregistered transporter , i.e a person who own 3 small transport vehicle, he take his freight charges by cash and does not give any bill.
1 freight amount is around 3000/-
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 12 March 2021
Goods Service by Road is under exempt service under GST except GTA , therefore Transporter may be unregistered , However he must Issue Invoice/ Bill of amount charged as fright charges , because Registered firm under GST has file GSTR3B , Wherein he has to show under exempt supply . Also bill is necessary for Audit purpose for both Firm & Transporter .
please confirm with others also .
CMA Poornima Madhava
(CMA)
(13112 Points)
Replied 12 March 2021
CAclubindia
