Need to make paymnet to unregistered small transporters.
Is tds exempt under section 194c.
Also what about GST.As these u registered transporter do not provide Proper Bill.
So do i have to pay gst under RCM or can i just book this as transportation expense .
194C is applicable when payer is liable for Audit u/s 44AD.
RCM is applicable when registered person recieving service from GTA by road.
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