TRANSPORT GOODS BY ROAD I.E. GTA
RCM APPLICABLE FOR SUPPLY TO REGISTER DEALER
WHAT ABOUT SUPPLY TO NON REGISTER DEALER
FOR EXAMPLE SMALL PARCEL BOOKING ?? WHO WILL PAY GST
DOES TRANSPORTER GET ITC CREDIT ??
Sunil Dhiwa (Tax Consultant) (170 Points)
30 June 2017TRANSPORT GOODS BY ROAD I.E. GTA
RCM APPLICABLE FOR SUPPLY TO REGISTER DEALER
WHAT ABOUT SUPPLY TO NON REGISTER DEALER
FOR EXAMPLE SMALL PARCEL BOOKING ?? WHO WILL PAY GST
DOES TRANSPORTER GET ITC CREDIT ??
Vipul Maheshwari
(Goods and Services Tax Consultant)
(208 Points)
Replied 30 June 2017
Goods transport agency
1) if GTA provides services to seven persons speciified under reverse charge
then such seven persons are liable to pay GST under reverse charge .
2) if GTA provides services to unregistered supplier then we have see whether such unregistered supplier fall under the seven persons if yes then such person is liable to pay GST under reverse charge.
3) if no then GTA is liable to pay GST(provided GTA is registered)
4) Small parcel booking ,GTA is registered and person on whose behalf parcel is booked is unregistered-GTA is liable to pay GST
5) Input tax credit of inputs,input services and capital good is allowed
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