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Reverse charge gst exemption

JINENDER MUTREJA (0) (129 Points)

06 July 2017

Is Rs. 5,000 exemption from reverse charge applicable for Goods Transport agency services ????

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9 Replies

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 06 July 2017

Rs 5000/- is the limit prescribed per day for one/all unregd persons.

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JINENDER MUTREJA (0) (129 Points)
Replied 06 July 2017

yes but is it applicable for GTA services received from unregistered person as there is specific reverse charge for GTA service even if we receive from registered person.

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 06 July 2017

If GTA is unregd then you have to count its limit for RCM..

If GTA regd then don't count it under limit.

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 06 July 2017

GTA are exempt from registration because their supply is covered under RCM

JINENDER MUTREJA (0) (129 Points)
Replied 06 July 2017

thankyou but dont you think specific provision will overrule the general provision for reverse charge????

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JINENDER MUTREJA (0) (129 Points)
Replied 06 July 2017

i received a GTA bill for rs 1500 yesterday from unregistered GTA service now tell me should i pay reverse charge or should i count it in limit of rs 5,000 one more thing exemption notification for rs 5000 notified for central tax only not for sgst and if we get gta services from other state then we will pay IGST on reverse charge ???

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 06 July 2017

Can't Say.. Need clarification on this...

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 06 July 2017

Originally posted by : JINENDER MUTREJA
	i received a GTA bill for rs 1500 yesterday from unregistered GTA service now tell me should i pay reverse charge or should i count it in limit of rs 5,000 one more thing exemption notification for rs 5000 notified for central tax only not for sgst and if we get gta services from other state then we will pay IGST on reverse charge ???

The notification is not in IGST. Because if u supply inter state, you are bound to take registration. So, receiver nned not pay under RCM.

JINENDER MUTREJA (0) (129 Points)
Replied 06 July 2017

Agree ma'am but for GTA reverse charge will applicable in case of inter state supply or GTA will take registration for GST and will charge GST in its bill ?????