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Who would liable to pay GST in case of GTA, if the Recipient is unregistered, Transporter OR Recipient ?
Posted by: TaxField on 28/12/2020 7:08 PM
In such cases of GTA (Goods Transport Agency / Transport of Goods by Road) service as per Notification No. 13/2017-CT (Rate) dated 28.06.2017 as amended vide Notification No. 22/2017-CT(Rate) dated 22.08.2017, the Transporter may charge GST in its Tax Invoice if the Transporter is registered with GST department.
However, if the Transporter is not charging GST in its Invoice/Bill due to any reason (whether he is registered with GST or not) then following category of Recipients are required to pay GST. Moreover, if the following recipients are not registered with the GST then they are required to get registered with GST for making payment of GST on reverse charge basis (RCM) for GTA services when the transporter is not charging any GST in its invoice/bill :-
From the above, it means that if the Transporter is not charging GST in its invoice/bill then the aforesaid Recipients must get them registered with GST for making payment of GST under RCM even if their annual turnover is below threshold limit.
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