GTA can raise the bill with tax @5%?

Originally posted by : Vijay Kumar
	GTA can raise the bill with tax @ 5%?my view is No payment of tax for GTAs is recipient liability...

Under GTA 

Tax Liability to pay Tax is Recipient 

No need to charge GST 5% as recepient is liable do RCM on GTA services (As recepient can refuse to pay GST 5% charged by GTA)

Yes GTA can charge 5% gst without itc and 12% gst with itc in forward charge.... When GTA is not charging gst then recipient is liable to pay RCM @ 5% on same under section 9(3)

Well said sir, agree with you.

BUT GTA is not liable to charge GST 5% ,(As per Notification 13/2017) in any case Recepient is liable to do RCM , yes As per Notification 20/2017 if GTA Forward Charge @ 12% (availing ITC ) the Recepient' can avail ITC for the same.

So , if GTA does not charge GST or charge GST 5% in both the condition Recepient is liable for RCM ,

GTA has given both the option in forward charge either charge 5% gst without itc or 12% gst with itc... Even GTA r not liable to get registration in GST as exemption provided him.... But its optional for GTA....

When GTA has not charged gst om bill then recipient has to pay gst @ 5% under rcm.... When they charge it in forward charge then what is need

GTA has 2 options- 12% GST with ITC * OR 5% GST with no ITC* However, the GTA has to opt at the beginning of financial year. *As per Notification No. 20/2017-Central Tax (Rate) 22nd August, 2017

A Goods Transport Agent has following Three Options or we may say three situations :

1. Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017

2. Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017

3. Forward Charging with ITC Availment – Forward Charge @ 12% availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust, 2017hether GTA Services are Taxable Supplies?

Sir,

Opting of GST ITC with Forward Charge @ 12%

You have stated in a Query / Reply that:

"However, the GTA has to opt at the beginning of financial year." 

Where this has been specified whether in Notification/Circular. Request you to share the same as no such wording found in Notification No.20/2017 dated 22-Aug 2017

Thanks

Wilson.A
 

What about if the recipient is non GST client