Invoicing under gst

163 views 7 replies

samkasvala

proprietor

131 Points Joined December 2012

While invoicing , transport charges is recovered from customer by way of reimbursement . But this transport charges is not shown separately in the invoice but it is included in the value of goods and GST is levied on total value of goods and value of transport but rate is applied as applicable to goods . So is this correct ?

Replies (7)

Guest

Yes the rate of tax will be that as applicable to your goods. And freight will be treated as incidental or ancillary expenses collected from the recipient and shown in bill as per section 15 of CGST Act

CA Padmasri Manyam

CA in Practice

1340 Points Joined September 2013

Supply of goods along with transportation shall be considered as composite supply. The principal supply in this case is supply of goods.

As per Section 8 of CGST Act, a composite supply comprising two or more supplies, one of which is principal supply, shall be treated as supply of sich principal supply.

Therefore in your case supply of goods being principal supply, the entire supply shall be considered as supply of such goods. The tax invoice has to be issued as supply of goods including the value of transportation charges with HSN of the goods.

No need to disclose the transportation charges separately in the tax invoice.

Vinod Babu

24196 Points Joined May 2018

No problem in that.

RAJA P M

"Do the Right Thing...!!!"

128116 Points Joined January 2015

No way for question for GST Tax for the transportation if ;
"Transport charges not shown separately in Invoice. Also way for find out the invoice value including transport values.
Bcoz, here transport charges not visible separate".