Sir, one individual having one transport vehicle. (lorry). One gst regiterd supplier supply the material through above vehicle, and the transporter have no Consignment note or LR.
So in this issue supplier will pay RCM.?
Pls
6 Replies
venkat
(Tax Consultant)
(53 Points)
Replied 05 March 2019
Transporter do not issue consignment note. so he is not GTA. so if any transporter doesn't come under GTA then transporter charges are free from GTA. so you need not pay any gst on transport charges.
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 05 March 2019
No... Rcm not applicable.
SANDEEP TIWARI
(Student CA Final )
(85 Points)
Replied 05 March 2019
So, can invoice containing details of vehicle be deemed as consignment note.?
Because definition of GTA provides for ".... consignment notes (by whatever name called)".
Because definition of GTA provides for ".... consignment notes (by whatever name called)".
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 March 2019
No need to Do RCM ..by supplier.
Actually the RCM is done by Recepient not by Supplier .
And in your case if he is not a GTA then his services are exempted as per Notification 12/2017 CT (r)
Hence No need charge any GST on bill
Actually the RCM is done by Recepient not by Supplier .
And in your case if he is not a GTA then his services are exempted as per Notification 12/2017 CT (r)
Hence No need charge any GST on bill
pritesh
(CA Final student)
(7101 Points)
Replied 05 March 2019
Service by way of transportation of goods through road by transporter who is not COVERED under GTA is excempted
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