RCM on registered GTA

[kaushal jaishwal]

Dear sir/mam

we are a pvt ltd. co. , if a registered GTA providing GTA service and no GST have been charged in bill but it is already registered in GST.

please advise whether the company is still liable under RCM to pay GST on registered GTA' bill if they are not charging GST on thier bill.

AI Summary

GST Under Reverse Charge: Payable on GTA Services Without GST on Bill per Notification No. 13/2017. A private limited company inquired whether it must pay GST under the Reverse Charge Mechanism (RCM) for services provided by a registered Goods Transport Agency (GTA) when no GST is charged on the bill. Experts responded that under Notification No. 13/2017, GST is payable under RCM if the GTA has not paid central tax at 6% for transporting goods by road to entities such as factories, societies, or registered persons. It was noted that RCM applies if the GTA has not paid tax on a forward charge or availed Input Tax Credit (ITC).