TMI BlogGTA services under forward charge mechanismX X X X Extracts X X X X X X X X Extracts X X X X ..... GST @ 6% on GTA services is allowed to be paid on forward charge basis provided that 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. I have a query - Is a person registered under two States can opt for paying GST on GTA Services on reverse charge basis, if it has opted for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax on forward charge basis in one State? - Reply By Rajagopalan Ranganathan - The Reply = Sir, In my opinion if GTA pays 6% gst from one state then he has to follow the same procedure in respect of his unit in other state. He cannot pay 6% with ITC from one state and cannot supply GTS service from another state under reverse charge mechanism. - Reply By SUSHIL GOYAL - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thanks a lot! - Reply By Ganeshan Kalyani - The Reply = I am totally in agreement with Sr Rajagopalan Sir's view. thanks - Reply By rajkumar shukla - The Reply = Notification 11/2017 CT stipulates that Provided that 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. It may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also mean that against a particular registration in a particular state it may not be permitted to switch over between 5% and 12%..No other condition is appearing in this notification. - Reply By SUSHIL GOYAL - The Reply = But relevant notification refers to Goods Transport Agency, which is defined as a person engaged in such rendering service. A person has been defined in CGST Act, 2017 as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company, Firm, etc. No is no mention of Registered Person in the said provisions. A registered person is defined in CGST Act, 2017 as a person registered is a State. Therefore, in my view also a person being a Company or a firm can not opt for paying tax on reverse charge basis in a State, if it opts for paying tax on forward charge basis is another state. However, this view is subject to discu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion and therefore further views are invited on this issue. - Reply By rajkumar shukla - The Reply = I have already shared my views on this. Let others come forward. Payment of tax in gst is qua registered person and registered person seeks state wise registration .Payment of tax is according to condition stipulated in the notification . Nothing can be imported into the notification which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not there.hence it has to be according to language of notification. - GTA services under forward charge mechanism - Query Started By: - SUSHIL GOYAL Dated:- 11-3-2018 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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