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

GST on GTA services: the party paying freight must discharge tax; reimbursement arrangements govern unregistered consignees. GST on intra state GTA services is payable by the party who pays the freight; if the consignee is unregistered the consignor may pay GST and seek reimbursement. Where the registered consignor or consignee pays freight, GST applies to the transport service. Documentation should record the payer and their registration status to support tax liability and reimbursement.