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Juned Ahmad (Accountant) (111 Points)

02 August 2019

I am registered dealer in Haryana. Received goods from Delhi from a transporter .The transporter is having an office in Delhi and Unregistered.so in what head I have to pay RCM
IGST or CGST -SGST

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37 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 02 August 2019

CGST and SGST...

1 Like

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DUSHYANT AGARWAL (33 Points)
Replied 02 August 2019

IGST since it is inter state

Satya N Dharani (Finance Professional) (491 Points)
Replied 02 August 2019

Here POS is Recipient place because Service Provide does not having a GST registration, hence it should be CGST n SGST

2 Like

Lalit Goenka (GST Practitioner) (117 Points)
Replied 02 August 2019

Nature of Transaction is determined by Location of Supplier and Place of Supply. Please re-check.

Lalit Goenka (GST Practitioner) (117 Points)
Replied 02 August 2019

Originally posted by : RAJA P M
	CGST and SGST...

Nature of Transaction is determined by Location of Supplier and Place of Supply. Please re-check.

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Juned Ahmad (Accountant) (111 Points)
Replied 02 August 2019

Sir
I am confused
kindly clear it

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 02 August 2019

Dear Mr Lalit .,

Why not You will recheck Yourself once again...?!

Please go to again...🙏🙏🙏

1 Like

Shivam RC (Student) (23683 Points)
Replied 02 August 2019

It's CGST + SGST as per POS principle...

2 Like

Lalit Goenka (GST Practitioner) (117 Points)
Replied 02 August 2019

Mr. Raja,

Please let me know where am i wrong here -

Section 2(15) “location of the supplier of services” means,–– (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier;

Section 7(3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of services in the course of inter-State trade or commerce.

Section 12(8) The place of supply of services by way of transportation of goods, including by mail or courier to,–– (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 02 August 2019

I am confused
kindly clear it....

No need to Confuse Dear...

It's very simple as per Mr Sathya Dharani's reply...

Just pay CGST and SGST as Rcm if the transporter is a GTA.

If GTA then no need to pay GST under rcm basis...☺☺☺

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Satya N Dharani (Finance Professional) (491 Points)
Replied 02 August 2019

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Lalit Goenka (GST Practitioner) (117 Points)
Replied 02 August 2019

Dear Mr. Sathya,

This section of the act only defines the PoS only, not the nature of transaction nor the location of supplier. Nature of transaction is determined by both Location of Supplier and PoS.

Would be great if you can clear my understanding.

Lalit Goenka (GST Practitioner) (117 Points)
Replied 02 August 2019

Please refer to below mentioned section as well:

Section 5(4) The integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.