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

Page no : 2

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 08 December 2017

Please understand Section 9(3) & 9 (4)....

Section 9(4) suspended and its noted as URD ....

GTA is is under section 9(3)... RCM applicable in this section if they Registered or Unregistered...

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 08 December 2017

Which is notified under Section 9(3) they all are Registered or Unregistered. We ll receive Services from the notified persons/Service Provider RCM applicable....

Divakar (Student CA Final ) (11857 Points)
Replied 08 December 2017

@ Vaishali.. Plz refer section 12(8) of igst act place of supply in respect of gta... In case of unregistered GTA place of supply is where he delivers goods.. That means u hv to pay cgst sgst on that and not igst under rcm

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 08 December 2017

Originally posted by : Divakar
	@ Vaishali.. Plz refer section 12(8) of igst act place of supply in respect of gta... In case of unregistered GTA place of supply is where he delivers goods.. That means u hv to pay cgst sgst on that and not igst under rcm

Yes... I agreed...

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 08 December 2017

GTA services is under RCM if they are registered or unregistered...

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Vaishali Shah (63 Points)
Replied 08 December 2017

sir,kindly check my 2 nd quarry
I said,i have sale good (inter state) to register person but take service like agency, loading - unloading,etc service to unregistered person
and receive invoice (dt.8.9.17)to that unregistered person
and as per notification it is suspended St.13.10.17 . kindly advise me

Divakar (Student CA Final ) (11857 Points)
Replied 08 December 2017

@ Vaishali.. Selling goods to registered persons in another state is a separate transaction and receiving services for that from unregistered person is a separate transaction... Now tell me service provider is from ur state or another state

Vaishali Shah (63 Points)
Replied 08 December 2017

another state

Divakar (Student CA Final ) (11857 Points)
Replied 08 December 2017

@ Vaishali... Service provider is also not allowed to provide interstae services without gst no before 13.10....in ur case he is gta... Please pay cgst and sgst on rcm basis and take ITC

Vaishali Shah (63 Points)
Replied 08 December 2017

ok,thanks all clarification

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 08 December 2017

Dear Vaishali., If you received supplies from URD then RCM applicable from 1st July to 12th October. From 13th October RCM not applicable purchased from URD as per section 9(4)... But, Section 9(3) is still applicable from 1st July onwards.... URD dealers can't make any supplies to inter State from 1st July to 14th November. In case you received any supplies from URD person and the specific dates. This is not allowed in GST. Also this is disallowed as per GST rule.... In case the service from GTA and it's from inter State also you can pay the tax under RCM basis. But, you can't get ITC. It's shown as ineligible.....