Good Day to all,
I need to know about GTA 5%.
if we file GSTR1 under 5% RCM can we also claim for ITC.
please refer any section or notification too.
Regards
Bhagat
If GST is paid by the GTA as a service provider then the applicable rates are 5% without ITC or 12% with ITC (notification no. 20/2017-Central Tax(Rate)).
If GST is paid in cash by other person as service receiver at 5% RCM; then he (service receiver) can claim ITC on the same.
CAclubindia
