sir, i had doubts about following points of gta under rcm based.
1) service recipent is unregistered, gta is registered, who pay tax ?
gta pay 5 percent?
2) my client has firm, rec'd goods by way of transportation, gta charge 12 percent. can i claim itc ?
3) in my gst portal 2a display, some transporter filled i.e supply attract reverse charge and cgst/ sgst mentioned, such case can i claim itc or pay such amount has rcm ?
pls explain sir
1) GTA is liable. (subject to some exemptions)
2)Yes. If transporter charges 12%, you can claim. If transporter charges 5%, you can't claim ITC.
3) They are just showing the amount that you have to pay. You should pay the amount and afterwards you can claim as ITC.
CAclubindia
