Go AD-Free with CAclubindia Pro and get a FREE CCI Coffee Mug. Subscribe Now!

rcm gst

ankit (prop) (95 Points)

03 December 2018

i received full truck load goods from punjab . there was no gta involved as there is truck union which provides truck for complete truck load. freight is 15000. do we need to pay tax under rcm

Reply
Follow
Share

7 Replies

Ayyasamy (GST Practitioner) (346 Points)
Replied 03 December 2018

Yes . you need to RCM for that transation

Upgrade to CAclubindia Pro. Subscribe Now!

ankit (prop) (95 Points)
Replied 03 December 2018

truck union is a * truck welfare association * with no gst registration. do i need to pay igst or cgst/sgst for this

Ayyasamy (GST Practitioner) (346 Points)
Replied 03 December 2018

material come from with in state Cgst/Sgst if come from Inter state Its come IGST

GTA is covered under RCM and also pls rasie the self invoice aganist RCM to avil the ITC

pritesh (CA Final student) (7101 Points)
Replied 03 December 2018

yes you have to pay.

felix thomas (student) (159 Points)
Replied 03 December 2018

I have a different view from the above. Please correct me if I am wrong RCM is payable on services received from GTA. As per notification no 11/2017 central tax rate a gta means any person who provides service in relation to transportation of goods by road and issues a consignment note by whatever name called. In your case the truck union is not registered under gst and assuming he does not provide any consignment note. In my view if he does not provide any consignment note then rcm is not applicable. However if he provides a consignment note then tax is payable on reverse charge basis.

Upgrade to CAclubindia Pro. Subscribe Now!

pritesh (CA Final student) (7101 Points)
Replied 03 December 2018

There was a lot of confusions whether a GTA has to register under GST.

As per Notification No. 5/2017- Central Tax dated 19/06/2017, a person who is engaged in making only supplies of taxable goods/services on which reverse charge applies is exempted from obtaining registration under GST.

Thus, a GTA does not have to register under GST if he is exclusively transporting goods where the total tax is required to be paid by the recipient under reverse charge basis (even if the turnover exceeds 20 lakhs).