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GST rcm deposit

Sandeep Jain (Pivate) (1412 Points)

30 November 2022

Dear Sir,

We have received service from Transporter. transporter is unregistered in GST belong to Delhi. We are from Ganganagar Rajsthan. Place of Supply Delhi to Rajsthan. so in this case i have to deposit RCM under head CGST/SGST OR IGST

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7 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14546 Points)
Replied 01 December 2022

Are the Goods were transported from Delhi to Rajasthan?.

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Manish (CA) (1122 Points)
Replied 01 December 2022

The place of supply is Rajasthan, and SGST & CGST will be paid.

Sandeep Jain (Pivate) (1412 Points)
Replied 01 December 2022

Yes Goods transported from Delhi to Rajasthan.

prasad Nilugal ( GST Practitioner & Accounts ) (14546 Points)
Replied 01 December 2022

As per my opinion , Inter-state supply therefore IGST will be applicable under RCM.

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Manish (CA) (1122 Points)
Replied 02 December 2022

As per section 12(8) of the IGST Act, the place of supply will be Rajasthan only. And you are also in Rajasthan. Same state, hence SGST+CGST.

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Adv Nitin sharma (Advocate and Consultant) (35 Points)
Replied 05 December 2022

Section 12(8) says

sec12(8) The place of supply of services by way of transportation of goods, including by mail or courier to,-

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.

¹[Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.]

SO POS in this case is Rajasthan and Hence C+S is to be paid under RCM