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GTA reverse charge limit

Vishnu Das (145 Points)

21 January 2019

Is there any limit for reverse charge on GTA...

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9 Replies

CA Varun Khasia (CA) (198 Points)
Replied 21 January 2019

No, there is no limit.

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Sanjiv Rajpoot (3430 Points)
Replied 21 January 2019

no limit .........

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 21 January 2019

yes its 1500/- & 750/-

No RCM if :

1.goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed Rs. 1,500

2. goods, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs. 750

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pritesh (CA Final student) (7101 Points)
Replied 21 January 2019

agreed with pankaj sir answer.

Vishnu Das (145 Points)
Replied 24 January 2019

thank you..can u please quote the section

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subhagan sreerangam (7040 Points)
Replied 04 August 2019

good clarification and information

Mukesh Babu (IPCC Student) (236 Points)
Replied 13 November 2019

I have confused on the 2nd scenario what does it means transportation of all such goods for a single consignee? please give example

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 November 2019

refer notification 12/2017 CT (R)

CA Pranav Mishra (241 Points)
Replied 22 November 2019

Where the amount consideration charged for transportation exceeds the limit of Rs. 1500/Rs.750 as the case may be then liable to pay RCM The rate of tax on such GTA Services under RCM basis would be 5%.