In GTA IGST applicable or not and can i take credit if applicable

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63 Points Joined July 2017

I am company and registration in Ahmadabad and receive service from transporter (at Telengana) R's.20000/- RCM applicable or not and if applicable Can I take credit for same

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On 08 December 2017 at 15:06 Report
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Student CA Final
11857 Points Joined May 2015
If transported is unregistered no rcm applicable.. If u paid tax under rcm full itc is available
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On 08 December 2017 at 15:33
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"Do the Right Thing...!!!"
128121 Points Joined January 2015
The transport charges paid to GTA then RCM applicable. Other than GTA RCM not applicable...

If you paid RCM for GTA services then you can claim ITC...
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On 08 December 2017 at 15:59
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63 Points Joined July 2017
if that expenses other than GTA that follows us.9(4) before 13.10.17 than also RCM applicable or not and credit available or not
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On 08 December 2017 at 18:18
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"Do the Right Thing...!!!"
128121 Points Joined January 2015

GTA is Registered or Unregistered RCM is applicable if you received Services from GTA...

GTA define under the sections of 

Section 9(3) of CGST/ SGST Acts...

Section 7(3) of UTGST Act...

Section 5(3) of the IGST Act...

These are relating to GTA, Legal Services provided by an Advocate, etc. 

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On 08 December 2017 at 18:23
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"Do the Right Thing...!!!"
128121 Points Joined January 2015

https://www.cbec.gov.in/resources//htdocs-cbec/gst/goods_transport_service.pdf;jsessionid=2F737F0AA10455AB7EE05D45BDADF3AC

 

https://cleartax.in/s/goods-transport-agency-under-gst

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On 08 December 2017 at 18:24
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Student CA Final
11857 Points Joined May 2015
Before 13.10...yes RCM is applicable... And tax paid thereon itc is available totally
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On 08 December 2017 at 18:32
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63 Points Joined July 2017
sir what about 9(4), kindly check my 2nd quarry
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On 08 December 2017 at 18:34
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63 Points Joined July 2017
if I paid igst
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On 08 December 2017 at 18:35
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Student CA Final
11857 Points Joined May 2015
Yes itc available... If rcm is paid for purchase from unregistered dealer that falls u/s 9(4) before 13.10...you have to make bill for that and enter it in gstr2
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On 08 December 2017 at 18:36
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Student CA Final
11857 Points Joined May 2015
@ Vaishali...before 13.10... An unregistered dealer is not allow to make interstae sale... Then how u can purchase from unregistered interstae dealer
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On 08 December 2017 at 18:38
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Student CA Final
11857 Points Joined May 2015
U can't take igst itc other than transporter.. Make payment before 13.10...hope now ur query will resolved
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On 08 December 2017 at 18:39
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Student CA Final
11857 Points Joined May 2015
For other than transporter igst on rcm is not applicable before 13.10...as he is not allowed to make interstae sales... Itc on available on that
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On 08 December 2017 at 18:41
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Student CA Final
11857 Points Joined May 2015
On unregistered dealer purchase only cgst sgst applicable.. Igst wrongly paid by u
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On 08 December 2017 at 18:42
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63 Points Joined July 2017
service, I have sale good for that I have received service like agency,loading etc.
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On 08 December 2017 at 18:43


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