Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

RCM GTA unrajistred

24 February 2018

GTA unrajistred transportation for interstate service. recipients has rajisterd than RCM liability or not after 13.10.2017 ?

Reply
Follow
Share

7 Replies

Sumit Sarswat (Student) (3154 Points)
Replied 24 February 2018

if supplier is GTA and recipient is registered then RCM is applicable and recipient have to pay tax under RCM under GST law after 01-07-2017.

Upgrade to CAclubindia Pro. Subscribe Now!

MOHD ASHIF IQBAL (Accountant) (21 Points)
Replied 25 February 2018

GTA is notified service so RCM is applicable on it
only unregistered inward supply postpone up to 31st March 2018 under RCM
so all notified service stand as it is to attract RCM

MOHD ASHIF IQBAL (Accountant) (21 Points)
Replied 25 February 2018

GTA is notified service so RCM is applicable on it
only unregistered inward supply postpone up to 31st March 2018 under RCM
so all notified service stand as it is to attract RCM

MOHD ASHIF IQBAL (Accountant) (21 Points)
Replied 25 February 2018

GTA is notified service so RCM is applicable on it
only unregistered inward supply postpone up to 31st March 2018 under RCM
so all notified service stand as it is to attract RCM

MOHD ASHIF IQBAL (Accountant) (21 Points)
Replied 25 February 2018

GTA is notified service so RCM is applicable on it
only unregistered inward supply postpone up to 31st March 2018 under RCM
so all notified service stand as it is to attract RCM

Upgrade to CAclubindia Pro. Subscribe Now!

Alok Sharma (52 Points)
Replied 25 February 2018

Recipient of GTA service, being a registered person, has to pay GST under reverse charge under sub section 3 of section 9 of CGST Act, 2017.

Alok Sharma (52 Points)
Replied 25 February 2018

Registered person has to pay reverse charge through cash ledger (other than utilizing input tax credit) and shall be eligible to take the tax paid as Input tax credit thereafter.