Kartik Ram
(Individual)
(62 Points)
Deepak Gupta
(CA Student)
(15922 Points)
Replied 08 August 2018
RCM applicable u/s 9(3) of the CGST Act, if the transporter is a Goods Transport Agency (GTA). GTA can be either registered or unregistered.
If the transporter is not a GTA, means does not issue any lorry receipt, like unorganized sector individual truck owners, then GST is exempt.
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961
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