GOODS TRANSPORT AGENCY

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..... GOODS TRANSPORT AGENCY
Query (Issue) Started By: - MUKESH SAXENA Dated:- 25-5-2023 Last Reply Date:- 28-5-2023 Goods and Services Tax - GST
Got 4 Replies
GST
A GTA is registerd under GST for forwarding charges but he does not file annx-V for choosing 5% or 12% and not charge GST on the supply of the goods because the registered receipint pay GST on freight under RCM. Mu query is if G .....

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..... TA send the goods of unregistered person then who will pay GST. GTA or nobody please clear Reply By KASTURI SETHI: The Reply: In this scenario consignee will pay GST. Reply By Ashika Agarwal: The Reply: GTA Services provided to any of the following: - factory - society - person registered under GST - Body Corporate - Partnership Firm - Cooperative Society - Casual taxable person then .....

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..... they are liable to pay GST irrespective of the fact whether registered or unregistered as they have to take compulsory registration for payment of tax under RCM Other than the above i.e individual who is unregistered is recipient of this service then no GST is leviable as exempted vide entry 21A of No. No. 12/2017 It may be noted that determining factor who is Recipient of GTA Service means who .....

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..... engage the service of GTA. Reply By KASTURI SETHI: The Reply: GTA services have been carried forward into GST as it existed in Service Tax era. The fact, 'who pays(bears) the freight will pay tax on the freight' is still relevant today. Preference-wise status is as under :- 1.Consignor 2.Consignee 3.GTA services provider. Reply By Padmanathan Kollengode: The Reply: I agree with .....

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..... views of Ld. Ashika Ma'am. Once the GTA does not opt for Forward charge, the GST will have to be paid on RCM by recipient. That would depend on the Status of Recipient as clearly explained by Ashika Ma'am.
Discussion Forum - Knowledge Sharing .....

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