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GST Payment on Reverse charge for GTA, Goods and Services Tax - GST

Issue Id: - 113415
Dated: 16-2-2018
By:- Anil Kumar
GST Payment on Reverse charge for GTA

  • Contents

Dear Sir,

We are manufacturer and also do job work of distillation of solvents. All our materials supplied are through tanker and finished goods are also transported through tankers. earlier when service tax was in force we used to pay the GTA on reverse charge mechanism. My question now is whether we need to pay the GST on GTA transportation, if yes under reverse charge mechanism or at what percentage and if I pay, by when can I take credit of the paid GTA amount.

Thanks and Regards

Anil Kumar M

Posts / Replies

Showing Replies 1 to 11 of 11 Records

1 Dated: 16-2-2018
By:- Alkesh Jani

Sir, In terms of Notification No.11/2017 -CT (Rates) Sl.No. 9(iii) and at Para (iii) of Notification No. 20/2017 -CT (rates) amending Notification No.11/2017 - CT (Rates) shall be taken into consideration i.e to say that You are to pay Tax @5% (CGST+SGST) under RCM and ITC is not available. if the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. However, ITC is not available in this case also, in terms of Section 17(5) (a) (ii)

2 Dated: 16-2-2018

Well explained by Sh.Alkesh Jani, Ji. No room left for further clarification.

3 Dated: 19-2-2018
By:- Ganeshan Kalyani

As a manufacturer you will bave to pay GST @5% on GTA. Input tax credit is also eligible.

the view expresses by my collegue friend is for goods transport agency.

4 Dated: 19-2-2018

I support views of Sh. Ganeshan ji.

5 Dated: 20-2-2018

Sh.CS Sanjay Malhotra Ji, I agree with you. Thus it implies that I also agree with Sh.Ganeshan Kalyani Ji.

6 Dated: 20-2-2018
By:- Anil Kumar

Dear Sir,

One more doubt is if it is within state it is CGST 2.5% and SGST 2.5%, and ITC credit can be taken immediately next month of the payment.

Thank you all for the replies.


Anil Kumar M

7 Dated: 20-2-2018
By:- Praveen Nair

Hi Anil, You can pay GST on RCM and can take of ITC in the same month.

8 Dated: 20-2-2018
By:- Ganeshan Kalyani

yes , if within State transaction then CGST + SGST . and yes credit can be taken in the same month.

9 Dated: 20-2-2018
By:- Anil Kumar

Dear Sir

Thank you all for the clarifications.



10 Dated: 21-2-2018
By:- Ganeshan Kalyani

Thanks Sri Sanjay Sir and Sri Kasturi Sir.

11 Dated: 20-5-2018
By:- YAGAY and SUN

In this scenario the only conditions is the service provider had not availed the ITC on capital goods, inputs and on input services.


Old Query - New Comments are closed.

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