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GTA service query

Venkatesh K N (student) (178 Points)

25 September 2020

Im already GST registered (1cr t/o) person in selling cement n steel.
On 1st Sep I bought new truck for goods transport for own goods and now I planing for gta service to others.
My query is shall I take new registration for GTA service? Or can I include this service in my old GSTIN?May I have to issue gst tax invoice or consignment note for considered amount?

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4 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 25 September 2020

You can continue both the business under same GSTN only if you opt to pay 12% GST on FC under GTA Services. Else have to obtain separate Registration for GTA Services.

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Anshuman Basu (account -GST) (1556 Points)
Replied 25 September 2020

Pankaj ji if the person can not change tax on his sell bill of GTA service in that case he should obtained separate GST registration......ok

Venkatesh K N (student) (178 Points)
Replied 22 October 2020

I'm I able to issue only consignment note?
If recipient would pay GST by RCM

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 28 October 2020

Dear Venkatesh
As per Notification 12/2017 CT (r) , Transportation of Goods by road is Exempted except when not provided by GTA or Courier Company.
Hence if you are not GTA then it's Exempted.
You can carry both business under same GSTN .

Dear Anshuman : can call me in this regard, as I could not get you query .....

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