pls let me know along with the notifications that if we are tax payer of UP and purchased service from Delhi based GTA who was Unregistered then we have to pay IGST or it was exempted for Unregistered GTA services from INTERSTATE
13 Replies
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 05 May 2019
If Service provider is GTA then rcm applicable...
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 May 2019
RCM applicability :
Notification 13/2017 CT (R) : GTA services are under RCM , as the recepient is Registered person hence RCM is applicable & recepient is liable do RCM
Note: Its not matter whether GTA is URD (refer notification 5/2017 CT)
POS applicability of IGST or CGST/SGST:
As per Sub-Section (8) of Section 12 of IGST Act : If recipient is registered than location of such person, otherwise location at which such goods are handed over for their transportation
Hence here the Recepienf is Registered so CGST/SGST shall be applicable
Notification 13/2017 CT (R) : GTA services are under RCM , as the recepient is Registered person hence RCM is applicable & recepient is liable do RCM
Note: Its not matter whether GTA is URD (refer notification 5/2017 CT)
POS applicability of IGST or CGST/SGST:
As per Sub-Section (8) of Section 12 of IGST Act : If recipient is registered than location of such person, otherwise location at which such goods are handed over for their transportation
Hence here the Recepienf is Registered so CGST/SGST shall be applicable
saurabh jain
(manager)
(174 Points)
Replied 05 May 2019
PLEASE YOU ALL PROFESSIONALS KINDLY UPDATE YOURSELF AS PER NOTIFICATIONS IGST notification no.32/2017-Integrated Tax (Rate) dated 13.10.2017 ALSO following MAIL RECEIVED FROM CBIC.GOV.IN
.,Thank you for writing to us at CBIC Mitra Helpdesk.
We received your support request, and we understand that you want to know the applicability of RCM in case a person receiving service from an unregistered interstate and another if GTA is unregistered in INTRASTATE.
We would like to inform you that in above scenario the RCM will not be applicable, as you are receiving service from an unregistered interstate GTA.
For more information, please click on the below link:
If you require any further information, please call us on our toll-free number 1800-1200-232, and we would be glad to assist you.
Thanks and Regards,
saurabh jain
(manager)
(174 Points)
Replied 05 May 2019
PLEASE YOU ALL PROFESSIONALS KINDLY UPDATE YOURSELF AS PER NOTIFICATIONS IGST notification no.32/2017-Integrated Tax (Rate) dated 13.10.2017 ALSO following MAIL RECEIVED FROM CBIC.GOV.IN
.,Thank you for writing to us at CBIC Mitra Helpdesk.
We received your support request, and we understand that you want to know the applicability of RCM in case a person receiving service from an unregistered interstate and another if GTA is unregistered in INTRASTATE.
We would like to inform you that in above scenario the RCM will not be applicable, as you are receiving service from an unregistered interstate GTA.
For more information, please click on the below link:
If you require any further information, please call us on our toll-free number 1800-1200-232, and we would be glad to assist you.
Thanks and Regards,
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 May 2019
@ Saurabh Jian
its better kindly update your Knowledge refer notification 5/2017 CT Dt. 29/06/2017
There is only 3 condition the RCM is not be done on services reced from GTA
1. When Recepient is not Registered.
(Refer Notification 12/2017 CT r)
2. GTA has charged GST @ 12 % forward charge (Refer notification 22/20017 CT r)
3 . when recepient is govt concern registered as TDS Deductor
& For your kind information In term of Notification 5/2017 CT. : The person whose services are cover U/s 9(3) are exempted to obtain Registration.(No registration require Unless until being provided to recepient other than above mention condtions)
Hence its not mandtory for GTA to get registered unless his services being provided to Registered recepient .
its better kindly update your Knowledge refer notification 5/2017 CT Dt. 29/06/2017
There is only 3 condition the RCM is not be done on services reced from GTA
1. When Recepient is not Registered.
(Refer Notification 12/2017 CT r)
2. GTA has charged GST @ 12 % forward charge (Refer notification 22/20017 CT r)
3 . when recepient is govt concern registered as TDS Deductor
& For your kind information In term of Notification 5/2017 CT. : The person whose services are cover U/s 9(3) are exempted to obtain Registration.(No registration require Unless until being provided to recepient other than above mention condtions)
Hence its not mandtory for GTA to get registered unless his services being provided to Registered recepient .
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 May 2019
@ Suarabh Jain :
The Notification you are mentioning 13/2017 Integrated Tax (r) Is not of Intteragrated Tax (R) Its Central Tax (R)
And As per entry no. 21A of said notification : GTA Services provided to URD , Unregistered Casual Taxable Person is Exempted (Which i have already mention in Point 1)
So its better kindly update yourself
& Be fully inform before imparting knowledge to others.
So kindly read the Notification 13/2017 CT (R) of 13/10/2017 again
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 May 2019
**** Entry No. 21A in Notification 32/2017 CT (r) of 13/10/2017
saurabh jain
(manager)
(174 Points)
Replied 05 May 2019
Please check notification no 38/2017 DT 13.10.2017 which says all categories of REGISTERED person are exempted from the provision of RCM under section 5(4) of IGST ACT 2017 .................. means if we avail GTA services from URD of INTERSTATE GTA then no RCM will applying on registered dealer means no tax on RCM on this position as it was my question
saurabh jain
(manager)
(174 Points)
Replied 05 May 2019
Pls read my question thoughly and then provide your reply accordingly
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 05 May 2019
Bro,
GTA service is under sec 5(3) of IGST act & sec 9(3) of CGST act...
RCM applicable to recipient if Service received from GTA if GTA is registered or not...
GTA service is under sec 5(3) of IGST act & sec 9(3) of CGST act...
RCM applicable to recipient if Service received from GTA if GTA is registered or not...
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 May 2019
@ saurabh jain
The section you are mentioning 5(4) IGST is The RCM on nward supply From URD , (RCM on same deferred by Noti.23/2018 IGST (r) ) & GTA services fall under Section 5(3) of IGST & section 9(3) of CGST Act .
SO I think you are unable to Understamd My reply because you could not distinguish between Section 5(4) & 5(3) of IGST Act
kindly refer Reply from Mr Raja ji also
The section you are mentioning 5(4) IGST is The RCM on nward supply From URD , (RCM on same deferred by Noti.23/2018 IGST (r) ) & GTA services fall under Section 5(3) of IGST & section 9(3) of CGST Act .
SO I think you are unable to Understamd My reply because you could not distinguish between Section 5(4) & 5(3) of IGST Act
kindly refer Reply from Mr Raja ji also
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