who is liable to pay gst after considering following situation:-
1. supplies are INTRA state by GTA
2. consignee and consignor both are unregistered
3. and also transporter is unregistered
Qus.:---
a). when total supply does not exceeded by 20 lakh respectively of all of three business mens.
b). when total supply has exceeded by 20 lakh of transporter in intra State but rest two unregistered supplier's supply does not exceeded.
Facts
1. supplies are INTRA state by GTA
2. consignee and consignor both are unregistered
3. and also transporter is unregistered
Ques a). when total supply does not exceeded by 20 lakh respectively of all of three business mens.
Ans: if freight is less than 750/- it is exempt & no tax.
If freight is more than 750/-then person paying freight ( if paid in due course of furtherance of business) will take registration under GST & deposit the tax under RCM, even limit of 5000/- per day is not applicable in this case.
Ques b). when total supply has exceeded by 20 lakh of transporter in intra State but rest two unregistered supplier's supply does not exceeded.
Ans: same as above
Ans: same as above
for details read article by CA Mithun Khatry at https://gstbible.com/blog/category/reverse-charge-mechanism/
CAclubindia
