Dear Sir, My one of client is a registered GTA , but even though it was registered we were raising Transport Services Invoices on Reverse charge , and on sale of old vehicles we were raising Invoices on forward charge.
Now, from 01.09.2018, my client wants to raise all the Invoices on Forward charge basis and also , want to take credit of Inputs of the same. SO, can he opt from middle of year the option of migrating from RCM to FCM?
Goods Transport Agency Switching to Forward Charge Mechanism Must Comply with Annual Election Rules for GST Options A client, registered as a Goods Transport Agency (GTA), initially issued invoices under the Reverse Charge Mechanism (RCM) but plans to switch to the Forward Charge Mechanism (FCM) from September 1, 2018, to claim input tax credits. According to responses, the client can opt for either 12% GST with input tax credit (ITC) or 5% GST without ITC, as per Notification No. 20/2017-Central Tax (Rate). However, the option to switch must be exercised at the beginning of the financial year, and the rules do not specify mid-year transitions. (AI Summary)
TaxTMI 
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