1)
if GTA is not registered under GST, and recipient is Registered under GST , in such case whether Recipient is liable to pay GST under RCM ??
if yes whether there is any limit upto which RCM is not applicable?
2) if GTA and recipient both are not registered under GST ,in such case whether GST is not applicable?
3) IF GTA is Registered under GST but recipient is not registered under GST , whether it is exempt under GST ?
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questions on GTA service
Replies (7)
1. GTA services are cover under the 9(3), its not mandatory for GTA to take registration in GST,.... So even though GTA is not registered , the recepient of services is liable for do RCM (As per notification 13/2018 CT (r)... Limit is upto 750/- single bilty, 1500/- composit bitly (more then one consignee goods)
2. As per Notification 12/2017 CT (R)
Entry No 18, Heading 9965, GTA services to URD is Exempted
3. Same as reply above in s.no.2
In Short : Its not matter of GTA is registered or not , if he issue bilty , his services are under RCM & if the recepient is URD then its treated as exempted supply as per notification 12/2017
2. As per Notification 12/2017 CT (R)
Entry No 18, Heading 9965, GTA services to URD is Exempted
3. Same as reply above in s.no.2
In Short : Its not matter of GTA is registered or not , if he issue bilty , his services are under RCM & if the recepient is URD then its treated as exempted supply as per notification 12/2017
thanks ,,if turnover of GTA is exceeded limit of 20L,, of such case it is liable to take registration under GST or not
No not liable , As per notification 5/2017 CT , GTA Services undee 9(3) exempted to obtain registration
thank you sir
Follow pankaj sir
is there any case under which GTA pay gst under NCM ?
Sir, i have three queries, please resolve...
1. We supplied the goods from Rajasthan to Gujarat, and the transporter (URD) from Rajasthan, than what type of RCM 5% liability will generate ? IGST / CGST or SGST ?
2. We supplied the goods from Rajasthan to Gujarat, and the transporter (Registered) from Rajasthan, than what type of RCM 5% liability will generate ? IGST / CGST or SGST ?
3. We supplied the goods from Rajasthan to Gujarat, and the transporter (Registered) from Haryana, than what type of RCM 5% liability will generate ? IGST / CGST or SGST ?
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