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RCM liability

chovatiya praful (17 Points)

10 October 2018

RCM applicable on local freight ?
(unregistered transporter)

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11 Replies

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 10 October 2018

RCM on unregistered is extended till 30/09/2019 even though if you are taking service from GTA who is issuing LR/GR/BILTY you need to pay RCM, otherwise not required.

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

@ Chovatiya.,

Road Transport is Exempted under GST. So, RCM not applicable for the Transport Charges...

** No more relaxation for Service received from GTA if he is registered or unregistered. Rcm applicable for GTA services...

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 10 October 2018

RAJA P M sir is it not covered under Angadia service : transportation of goods for consideration?

Please make me clear about Angadia Service.

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

(Please make me clear about Angadia Service.)
Wt is dis?

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 10 October 2018

That's what I didn't under stand Angadia Service was excluded from exemption. Once read plase

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

Hello.,
I'm not get any meaning for "Angadia"...?
I don't know this one 😇

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 10 October 2018

Don't know when I will get the clarification I will tell

chovatiya praful (17 Points)
Replied 10 October 2018

what's definition of GTA?????

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

GTA definition and it's activities is clarified in Service Tax. The said details taken from ST through GST.

Better get the details in ST through google or ST Act...

Or wait for some more time to get updates...

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 10 October 2018

Meaning of GTA. GST laws define GTA in notification no. 12/2017-Central Tax (Rate) dated 28.06.2017), which states that, 'goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called'.