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

Reverse Charge Mechanism applies where a GTA has not paid tax, obliging the recipient to pay GST under the notification.
Reverse charge applies where a goods transport agency has not paid central tax on transportation services; in that event the recipient-including registered persons, bodies corporate, partnership firms, societies, co operative societies and casual taxable persons-must pay GST under the reverse charge mechanism. Experts clarify that RCM is triggered only if the GTA has not discharged tax on a forward charge basis or has not availed input tax credit.