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RCM on GTA services to Unregistered Company

SANDEEP TIWARI (Student CA Final ) (85 Points)

22 March 2020

Is RCM applicable on GTA services provided to unregistered company?

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5 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 March 2020

No..... but GTA has to pay GST on FC

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 23 March 2020

GTA provides services to any unregistered person other than notified then RCM is not applicable .

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 23 March 2020

Rcm not applicable GTA service to URD.

SANDEEP TIWARI (Student CA Final ) (85 Points)
Replied 23 March 2020

But in notification it is given that if the recipient are "...., body corporate registered under any law... ", it can be interpreted that if company is registered under company act then and not under GST Act then also the RCM is applicable and in such case no one will pay GST as company is not regd under GST Act. Please clarify. Thanks in advance.