we send the goods to transporter and transporter raise 5 different invoice amount below 750 on the same day.
is transporter can do that and we need to pay RCM on the same or not?
3 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 16 June 2020
The limit of Rs. 750/- is with reference to each truck load carrier for a particular consignee.
So the Exemption is not on raising separate bill below 750/- if it's transported in same conveyance then GST is applicable.(RCM)
If suppose, two consignment note is issued by one GTA for single consignee; one is Rs.450/- and other consignment note is Rs.500/- for transportation in single carriage then in our specific view exemption is not available under Limit of 750/-
So the Exemption is not on raising separate bill below 750/- if it's transported in same conveyance then GST is applicable.(RCM)
If suppose, two consignment note is issued by one GTA for single consignee; one is Rs.450/- and other consignment note is Rs.500/- for transportation in single carriage then in our specific view exemption is not available under Limit of 750/-
yash
(accountant)
(519 Points)
Replied 17 June 2020
Dear Pankaj ji,
is there any reference in the Act where i can find it?
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 17 June 2020
Refer Notification 12/2017 CT (R)
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