rcm applicable on transportation

Page no : 3

Mayank Khemka (74 Points)
Replied 10 February 2018

Sir if we were capable of reading these sections and understanding them , we would be answering queries here :)

i have come to know that the my GTA is registered and he has offered to charge me 5% in bill and pay to govt. Will ITC in this case be available to me ? thanks in advance

2 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Divakar (Student CA Final ) (11857 Points)
Replied 10 February 2018

Itc is available to recipient of service in each case either gst charged on bill is 5% or 12%.....if transporter has not changed any gst then pay 5% gst on rcm basis.... In ur case place of supply is where transporter handed over goods so pay 2.5% cgst and 2.5% sgst

Divakar (Student CA Final ) (11857 Points)
Replied 10 February 2018

Option is given to GTA 5% gst with no itc or 12% gst with itc... Recipient of service whatever pay get itc for that

Mayank Khemka (74 Points)
Replied 10 February 2018

thanks divakar ji, things are much more clear to me now after reading all the comments.

The material was trasported from Uttar pradesh to delhi, even then we have to fill RCM in sgst and cgst ? what is the reason for this ?

1 Like

Divakar (Student CA Final ) (11857 Points)
Replied 10 February 2018

In case of unregistered transporter place of supply is where he handed over the goods.. If freight is paid by consignee... So in that case cgst sgst.... If transporter is registered then pay igst as rcm

2 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Divakar (Student CA Final ) (11857 Points)
Replied 10 February 2018

U r most welcome sir

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 10 February 2018

Originally posted by : Divakar
	U r most welcome sir

Very Nice reply Mr. Divakar... I accept with appreciate your all replies today in this forum...

Keep it up and Particiapte periodically... Bcoz., I'm not see your participating in CCI last few days...

>>> GOOD LUCK <<<

Divakar (Student CA Final ) (11857 Points)
Replied 10 February 2018

Thanks for ur appreciation sir... Actually my paper is in may that's why busy in studying... But i replied every time in the best possible manner... I also see u after a long time😀😀😀