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Rcm on gta services

CA Jaya pandey (Chartered Accountant) (224 Points)

20 September 2018

Hi All,

My query is whether tax payable on GTA services under RCM is also suspended or we need to pay tax on the said sercice under RCM ??

Thanks in advance.

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13 Replies

saurabh sawlani (2191 Points)
Replied 20 September 2018

yes u pay Rcm under gst u/s 9(4) and claim itc

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CA Shivam Arora (Chartered Accountant) (2414 Points)
Replied 20 September 2018

section 9(4) is suspended but 9(3) is active. So u need to discharge RCM liability on GTA.

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Deepak Gupta (CA Student) (15922 Points)
Replied 20 September 2018

RCM on notified supplies (eg: GTA services) is still applicable u/s 9(3) of the CGST Act whereas RCM which at present is suspended till 30.09.19 is u/s 9(4) of the CGST Act for unregistered purchases.

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Hardik Shah (CA Practice ) (70 Points)
Replied 20 September 2018

GTA covered under 9(3)..hence applicable..

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 20 September 2018

(My query is whether tax payable on GTA services under RCM is also suspended or we need to pay tax on the said sercice under RCM ??)

RCM still applicable for GTA Services. No more changes in sec 9(3) of CGST Act

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CA Jaya pandey (Chartered Accountant) (224 Points)
Replied 20 September 2018

Thanks everyone...so is there any monetory limit of GTA invoice below which it is exempt??

for eg I am attaching a transport Invoice....is this service taxable or exempt?

Attached File : 1164531 20180920203423 transport invoice.jpg downloaded: 234 times