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RCM on transport charges, Goods and Services Tax - GST

Issue Id: - 116583
Dated: 28-7-2020
By:- Murari Agrawal
RCM on transport charges

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We have received a consignment from Faridabad to Kolkata. Freight ₹ 55000 is paid by us through Net Banking to the transporter to his bank in Faridabad. We are required to pay RCM on this. Question is whether this will be IGST or otherwise. Also, do we need to generate self invoice. Thanks

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Showing Replies 1 to 6 of 6 Records

1 Dated: 28-7-2020
By:- Rajagopalan Ranganathan


For payment of tax under RCM the receiver of the goods or services or both is treated as supplier of the goods or services or both and he has to comply with provisions of GST Act. Therefore the place of supply is location of the receiver of goods or services or both. since both the supplier and receiver are one and the same you have to pay CGST and SGST.

2 Dated: 28-7-2020

Only CGST and SGST are required.

3 Dated: 28-7-2020

Under RCM service receiver is the deemed service provider (supplier).

4 Dated: 28-7-2020

I support the views of both experts.

5 Dated: 30-7-2020
By:- Bhavika Chothani

For all RCM transactions self invoice is must. Also charge CGST-SGST on the invoice

6 Dated: 31-7-2020

Section 31(3)(f) of CGST Act says a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both.

As per this sub-section, self invoice is to be raised only when the services or goods or both are received from an unregistered supplier.


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