TaxTMI 
TaxTMI 
Before 01.04.2011, when Service tax is to be paid for GTA service under reverse charge. Whether on payment or service provided by GTA?
Service Tax payment on GTA Service
23 Aug 2013 
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Service tax on GTA reverse charge: receiver liable on payment basis; if payment delayed, invoice date may determine tax point.
For GTA services under reverse charge the service recipient is liable for tax computed on the prescribed portion of the GTA charge. Tax under reverse charge is generally payable on a payment basis; if payment is not made to the provider within the delay specified in the Point of Taxation rules, the point of taxation becomes the invoice date under Rule 7. (AI Summary)
For GTA services under reverse charge the service recipient is liable for tax computed on the prescribed portion of the GTA charge. Tax under reverse charge is generally payable on a payment basis; if payment is not made to the provider within the delay specified in the Point of Taxation rules, the point of taxation becomes the invoice date under Rule 7. (AI Summary)