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GTA Service

08 April 2018

dear i am a composition dealer and receive a GTA service from a unregistered GTA and its amount is 19000 so i want to know what RCM rate applicable and where i show in gstr4

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8 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 08 April 2018

RCM @ 5% , show it in sheet inward supply from unregistered

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CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 08 April 2018

RCM on GTA taxable @ 5% & same is shown in inward supply from registered dealer if GTA registered. If not, then in inward supply from unregistered supplier.

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 08 April 2018

GST @ 5% applicable for the GTA services. You ll show details as received from URD (Supplies attracting reverse charge ( including supplies received from unregistered dealer)

(Guest)

Rcm @ 5% and ITC of the same is not available to composition dealer

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 10 April 2018

Yes, CA somil is correct , composite dealer is not eligible to take input

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Mondira Saha (GST) (3925 Points)
Replied 08 April 2018

you have to pay RCM 5% and in offline utility you have to show in 4B purchase unregistered in gstr 4

azad ahmad (59 Points)
Replied 08 April 2018

thanks but if not show the bilty of GTA then what is provision cos GTA not showing

Kelvin Bhuva (Accountant) (119 Points)
Replied 04 January 2019

If i m a truck owner and i gives my truck on rent to gta service provider and he gives me rent or he took his Commission and gives me money.......does gst will attract my income?...if yes how it will impact ?