We have purchase a new machine and for this machine Unloading –Loading purpose our Loader (Who is Not REGISTER in GST) charge Rs. 35000.00 Invoice (without GST) . Please suggest we will pay RCM against this Invoice Value Rs. 35000.00
2 Replies
CA. Sourav Sarkar
(Chartered Accountant )
(24583 Points)
Replied 19 April 2021
I think It will not attract RCM as it is not registered under GST
CMA Poornima Madhava
(CMA)
(13112 Points)
Replied 19 April 2021
Such service providers are not regarded as GTAs (unless GTA is providing integrated service of transportation, loading and unloading) and hence RCM liability would not arise in this case, as no consignment note would be issued by independent person providing loading/unloading service. Thus, no GST to be paid on RCM in this case.
However, provisions of TDS u/s 194C would be attracted (i.e. you are required to deduct tax at source u/s 194C at applicable rate).
Recent Topics
- CLAIMING OF U CLAIMED RCM
- Building construction works
- REGARDING GSTR-9 F.Y 2023-24
- Rectification to decrease income in SCHEDULE OS
- Can Statutory Auditor of a subsidiary become concu
- Client Asking for the Revised Invoice
- Share office desk in bkc, near family court
- 80D claim for payment paid by parent
- TDS on purchase of Flat under subvention scheme be
- GST registration for medical shop in Karnataka
CAclubindia
