niloy sanyal (account manager) (777 Points)
18 July 2018Please note that We are Register Dealer. We have purchase some Raw Materials Gross Value Rs. 550000.00 with in state this month and for this Transportation purpose Trasporter (UNREGISTER IN GST ACT) charge Rs. 5100.00 , which we have paid in cash through VOUCHER.
Now our question is
Can RCM applicable here U/s 9(3)
Deepak Gupta
(CA Student)
(15922 Points)
Replied 18 July 2018
RCM shall be applicable u/s 9(3), if the transporter is a GTA, doesn’t matter whether registered under the act or not.
If the transporter is not a GTA, i.e. who does not issue any lorry receipt like unorganized sector or individual truck owners, then GST is exempt for both inter and intra state and therefore, no question of RCM.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 19 July 2018
CAclubindia
