Reverse Charge in Case of GTA

Q1. If the recepient fall within the specified category, then mandatorily GST on GTA is to be paid under RCM.

Dear Himanshu gupta
Registered recipient is not liable to pay tax under rcm..
there is simple logic for this , why would to pay govt twice for same supply ..
hope u got ur answer
thanks.
stay safe n healthy

Registered Person is still liable to pay GST on RCM basis since it is not mentioned anywhere that GTA charged @ 5% then recipient is not liable to pay on RCM basis

Q 1. & Q2 GST collected by GTA which is void if it collected GST @ 5% since it is better for recipient to save from litigation process go for pay RCM @ 5%. ITC is not available to claim for you on that part.

Since If GTA pay tax @ 12 % then recipient claim ITC on it.

Yes, As per notification, RCM on GTA services not applicable only if GTA  opts  to pay the tax on forwards charge @ 12%

In your case as GTA charges only 5% (not 12%) unde FCM, you are liable to pay RCM @ 5% for GTA services availed.

Under GST, the GTA has two options :

(1). To opt for Reverse Charge Mechanism ( RCM ) under Section 9(3) of the CGST Act 2017 read with Notification No. 13/2017 - Central Tax ( Rate ), dated 28th June 2017 and the Recipient will be liable to pay tax on RCM basis @ 5% and can claim ITC thereon on the basis of Self Invoice. Note that the GTA is not eligible to claim ITC.

(2). To opt for FORWARD CHARGE MECHANISM ( FCM ) and collect and pay GST @ 12% with the Benefit of ITC. ( Notification No. 11/2017 - Central Tax ( Rate ), dated 28th June 2017 ).

Dear Himanshu gupta ..

i was not correct above ..

recipient is liable to pay tax on rcm basis if gta charges 5%
and gst rate for recipient will be 5%.