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GTA Reverse Charge

12 September 2017

If I pay 5 times in a day freight to transporter on Goods Purchased and my per Bilty amount is less than 750/- , then do i have to pay GST under Reverse Charge ?

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3 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 12 September 2017

I think No... No Need...
5 different transporters then no need...!

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Amit Agarwal (34 Points)
Replied 12 September 2017

If from a Single transporter 5 times in a day

Vinod Araveti (Practicing CA) (1180 Points)
Replied 12 September 2017

GTA service is exempted from GST only when the follwoing conditions are satisfied:

a)goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; and
b) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;

So in your case even if your GTA charges are less than Rs.750, but overall consignment value for shipment may exceed Rs.1500. In that case you need to discharge GST on that.