We are reg delear.
Purchase material and it send for job work and than sale it.
Material directly send from sipplier to job worker.
Some matetial direct supply from job worker and some from from our shop after rec from job worker.
From job worker rec. Material by transporter not registered and they are not give us LR/BILTY.
Q-1. How much rate of goods rec from job work to our office, without registered transporter. Can we take it ITC.
Q 2. MATERIAL DIRECTLY SEND JOB WORKER, CAN ANY DOCUMENTS REQUIRED TO SEND BY US FOR OUR JOB WORK.
Q. 3 CAN WE DIRECTLY SALE FROM JOB WORKER TO OUR CUSTOMER. (JOB WORKER REGISTERED UNDER GST).
4. DATE OF PAYMENT OF GST ON REVERSE CHARGE BASIS ON TRANSPORTATION.
5. IF WE PAY ON SALES AND PURCHASE BOTH TRANSPORTATION CHARGES INWARD AND OUTWARD TRANSPORTATION GST PAID ITC AVAILABLE.
1. as per the provisons contained in section 16 og he CGST Rules, inout tax credit can be availed only on the basis of vaild invocies. In this case yu have mentioedn that the uregistered transport does not provide you an invoice or bill or L?R . In the circumstances you have to raise a self invoice for the pourpose of reverse charge payment and pay tax. However since the selfinvoice is not supported by L/R availing input tax credit would be difficult.
2. material can be diretly send to job worker based on the Invoice issued by the supoplier where in the place of supply should be specified as the job workers premises. However you can avail ITC on such matieral based on the invocie after payment of tax by the supplier.
3. if the job worker is a registered person or if you have decalred the job worers premises as an additonal place of business of yours, then you can supply the matierla directly from the job workers premises to the customer pn payment of GST at the job workers end.
4.the invoice should be raised then and there. but you can pay the GST befoer 15th of the month as you have to file the GSTR2 return wherein you will show the details of tax paid on reverse charge basis.
5. these are two different trasnactions. on your purchases you are paying transportation GST on transprtation charges on reverse charge and after payment you cantake credit of the same. as regards to youirslaes also as a supplier if you have to bear the transportation cost as per the contract of sale and you have piad the transportation charges to the GTA you can pay GST on such inward supply of servcies on reverse charge basis and avail ITC on the same.
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