A Transporter charging gst 5% to all its customer regularly and issuing tax invoices, now can he issue a invoice to registered person saying gst payable on RCM without charing GST.
whether he can practice both some charging GST and other registered persons without charging GST under RCM
4 Replies
sai kiran
(student )
(57 Points)
Replied 29 May 2019
GTA should opt either of the options. He cannot shift to other option if one is choosed,
Nandini H Gupta
(Chartered Accountant )
(369 Points)
Replied 29 May 2019
Notification no 20/2017 was issed in amendment to 11/2017-CTR which provides , (Prior to substitution there was no option to discharge CGST @ 6% and take full ITC subject to condition as mentioned)
-->Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
-->Rate of tax -5% with condition " Provided that credit of input tax charged on goods and services used in supplying the service has not been taken"
-->Rate of tax-12%- Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.
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