in GTA, how to charge GST under following conditions

[sandeep hawelia]

We are associated with logistics business in Guwahati(Assam). Which means we come under GTA. If someone who is registered under GST books he materials with us which is to be ransported in assam only, and the consignee is not registered under GST, do we have to charge GST? What are the documents I should ask for booking the same.

Also if a consignor and consignee both are registered under GST and the material is delivered within assam, do we have to charge GST?

[KASTURI SETHI]

Consignor or consignee who pays the freight is liable to pay GST. If consignee is not registered, consignor may pay the freight and deposit GST on freight.Consignor can claim reimbursement from consignee because he would pay freight + GST on his behalf.

[Kishan Barai]

Nice explanation by you sir.

AI Summary

Clarification on GST Liability for Freight Charges: Registered Consignor vs. Unregistered Consignee in Logistics Operations A logistics business in Guwahati, Assam, inquires about charging GST under specific conditions for goods transported within Assam. If a registered GST consignor books materials with them and the consignee is not registered, the consignor or consignee who pays the freight is liable for GST. If the consignee is unregistered, the consignor may pay the freight and deposit GST, potentially seeking reimbursement from the consignee. When both consignor and consignee are registered, GST is applicable on the freight. The discussion includes a confirmation of the explanation provided.