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Reverse charge of GST

rocky (accountant) (948 Points)

06 January 2019

is reverse charge applicable in these situations on a registered private limited if they -
1) paid rent of commercial building rs 40000 to non registered individual
2) paid freight of 700 to non registered transporter
3)paid freight of 40000 to non registered transporter

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12 Replies

RAJA P M ("Do the Right Thing...!!!") (128068 Points)
Replied 06 January 2019

RCM not applicable in current scenario for point no 1 & 2.

Also not applicable point no 3 if the transporter not a GTA....

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Sajid Akhtar (22 Points)
Replied 06 January 2019

I purchases the goods from 10 no's of unregistered supplier and sole the goods to a registered person and collect GST @ 18%
So please suggest me.......is RCM and self invoices is applicable for me during purchase....?
or else what should I show the purchase details as it is purchased by Cash with no tax paid.
Please advice.

2 Like

RAJA P M ("Do the Right Thing...!!!") (128068 Points)
Replied 06 January 2019

- No need to pay GST under RCM basis...
- In current scenario no need self invoices if not paid tax RCM basis...
- Show the details in Exempted column in GSTR 3B return

2 Like

JASKARAN SINGH (428 Points)
Replied 06 January 2019

ek unregistered person phelen to taxable good sale nhi kr skta agr krta hai to usko shyid 30din k andr gst registration krvani padhegi...

RAJA P M ("Do the Right Thing...!!!") (128068 Points)
Replied 06 January 2019

😢😢😢😢😢😢

No hindi....bro.

1 Like

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Vinod Babu (24191 Points)
Replied 06 January 2019

@ Jaskaran Singh

Please brief your query?

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 06 January 2019

1. No
2. No
3. No,... But if transporter is GTA & issue bilty , then RCM is to be done

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 06 January 2019

@ Jaskaran URD can sell Taxable goods , Lekin woh GST charge nahi Kar Sakta naa hi GST customer sey collect Kar Sakta hai . Haan URD interstate taxable supply nahi Kar Sakta , else have to obtain Registration under GST

1 Like

JASKARAN SINGH (428 Points)
Replied 06 January 2019

Yes sir m aggre with u

Sajid Akhtar (22 Points)
Replied 06 January 2019

Sir I m registered person and sales the goods @ 18% GST. My total invoice value is around 3 lac.

But my purchase is from 10 to 15 Numbers of URD.
so my question is what reflected @ GSTR2 as its auto populated if purchased from registered person.
advise.

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rocky (accountant) (948 Points)
Replied 07 January 2019

sir, in 3rd condition transporter is GTA, issued bilty. their firm is registered in gst , but did not charge GST on the bill. then RCM is applicable or not?

CA Roopa Nayak (Specialized in Indirect Taxes) (6616 Points)
Replied 07 January 2019

Reply as under:

is reverse charge applicable in these situations on a registered private limited if they - 1) paid rent of commercial building rs 40000 to non registered individual -Yes from 1.7.2017 to 12.10.2017 if the rental services are supplied in respect of a premises in same state where the registered private co is located

2) paid freight of 700 to non registered transporter-Exempted from GST . This is when services of transport by GTA goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;

3)paid freight of 40000 to non registered transporter-liable to 5% GST under reverse charge when the recipient is registered in GST and liable to pay freight to the transporter is GTA- being a person who does transport of goods by road service and issues LR/consignment note/bilti

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