Do we need to pay GST ( RCM) on Local transporter. (goods transport)
if yes, what percentage ?
RCM GST on GTA
Girish (student) (72 Points)
09 November 2018
12 Replies
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 09 November 2018
Is Transporter GTA (Goods Transport Agency) ?. and issue consignment note .
Girish
(student)
(72 Points)
Replied 09 November 2018
if GTA means , what percentage of GST we need to pay
vinit garg
(reeeeeeeeeeeeeeeeeeeeeeee)
(112 Points)
Replied 09 November 2018
In case of Reg. Transporter, transpoter have to file amount as exempted service or nil rated service?
GSTR3B and GSTR1 creating differences.
Girish
(student)
(72 Points)
Replied 09 November 2018
so after paying 5% GST under RCM. can I claim the same ?
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 09 November 2018
| Originally posted by : vinit garg | ||
 |
In case of Reg. Transporter, transpoter have to file amount as exempted service or nil rated service? GSTR3B and GSTR1 creating differences. |
 |
In GSTR 3B return will be shown under
3.1 Tax on outward and reverse charge inward supplies;
(c) Other outward supplies (Nil rated, exempted)
In GSTR 1 return will be shown under
If B2B then show under "4A, 4B, 4C, 6B, 6C - B2B Invoices" with tick mark in "Supply Atract Reverse Charge"
If B2C then show under "Nil Rated , Exempted" Column...
Girish
(student)
(72 Points)
Replied 09 November 2018
some of them was saying if we pay 18% GST only we can claim ITC.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 10 November 2018
A Goods Transport Agent has following Three Options or we may say three situations :
1. RCM Has to be Done By Recepient :
GTA Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017
2. RCM has to be Done By Recipient :
GTA providing Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017
3. No RCM done By Recpient , Infact Recepeint can avail ITC :
GTA providing Services by charging
Forward Charge @ 12%, availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust
1. RCM Has to be Done By Recepient :
GTA Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017
2. RCM has to be Done By Recipient :
GTA providing Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017
3. No RCM done By Recpient , Infact Recepeint can avail ITC :
GTA providing Services by charging
Forward Charge @ 12%, availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust
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