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gst related query

19 August 2019

If registered person given freight to unregistered person(GTA service provider) in interstate supply of the goods rcm is applicable to registered person??

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4 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 19 August 2019

Yes, RCM will be applicable u/s 9(3) of CGST Act, since it comes under notified supply. GTA, whether registered or unregistered, doesn't matter.

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Sheetal Devaki (68 Points)
Replied 19 August 2019

One more if GTA under RCM received freight from consumer or unregistered person whether gst is payable.

Deepak Gupta (CA Student) (15922 Points)
Replied 19 August 2019

GTA RCM is payable by specified recipient of service and recipient is the person who pays or is liable to pay freight.

So, if goods are transported on FOR basis (freight paid by supplier), RCM tax payable by supplier and if freight is borne by the buyer (Ex-Works), buyer will pay RCM tax.

Now, if buyer is unregistered, then RCM is not applicable since he does not fall in the list of specified persons and GST will be paid by the GTA under forward charge, if it is registered.

Shivam RC (Student) (23683 Points)
Replied 27 August 2019

The DUE DATE for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.