Kishan Kumar (76 Points)
10 January 2018we are manufacturor
we receive some transportation bill from unregisterd transportor. so we also liable to pay RCM??
Akhil Rajeev Reddy
(Article Assistant)
(121 Points)
Replied 10 January 2018
If the transporter is GTA, then GST needs to be paid to paid under RCM. Otherwise not required
Sheetal Devaki
(Proprietor)
(171 Points)
Replied 11 January 2018
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 11 January 2018
Mondira Saha
(GST)
(3925 Points)
Replied 11 January 2018
Sheetal Devaki
(Proprietor)
(171 Points)
Replied 11 January 2018
CA Rakesh Ishi
(Working at Private Company)
(8200 Points)
Replied 11 January 2018
As per Notification No.8/2017-Central Tax (Rate) dated 28th June 2017, intra-state supplies of goods or services or both received by a registered person from any unregistered supplier, is exempted from GST if it does not exceed Rs. 5,000 in a day.
CA Rakesh Ishi
(Working at Private Company)
(8200 Points)
Replied 11 January 2018
As per Notification No. 5/2017- Central Tax dated 19/06/2017, a person who is engaged in making only supplies of taxable goods/services on which reverse charge applies is exempted from obtaining registration under GST.
Thus, a GTA does not have to register under GST if he is exclusively transporting goods where the total tax is required to be paid by the recipient under reverse charge basis (even if the turnover exceeds 20 lakhs).
CA Rakesh Ishi
(Working at Private Company)
(8200 Points)
Replied 11 January 2018
As per Notification No. 13/2017- Central Tax dated 28/06/2017 the person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the receiver of service.
Payment is by sender
If the supplier of goods (consignor) pays the GTA, then the sender will be treated as the recipient. If he belongs to the category of persons above then he will pay GST on reverse charge basis.
Payment by Receiver
If the liability of freight payment lies with the receiver (Consignee), then the receiver of goods will be treated as a receiver of transportation services. If he belongs to any of the above category of persons, then he will pay GST on reverse charge basis.
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 11 January 2018
CA Rakesh Ishi
(Working at Private Company)
(8200 Points)
Replied 11 January 2018
GTA has 2 options-
12% GST with ITC *
OR
5% GST with no ITC*
However, the GTA has to opt at the beginning of financial year.
*As per Notification No. 20/2017-Central Tax (Rate) 22nd August, 2017
Service receiver can always avail ITC on GST paid under RCM.
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 11 January 2018
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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