TaxTMI 
TaxTMI 
A goods transporter has charged ₹ 1000/- for transport of goods. But he has not issued any consignment note. Can a registered person take a stand that since the transporter has not issued consignment note, he does not fit into meaning of GTA & hence RCM tax is not paid.
GTA - RCM or not
19 Nov 2019 
7 Replies 
8310 Views Asked by
Consignment note requirement determines GTA status, yet failure to issue does not relieve reverse-charge GST liability.
Issuance of a consignment note is a mandatory characteristic for classification as a Goods Transport Agency; this brings the service within the GST net despite the general exemption for road transport. The GTA must issue an invoice or equivalent with prescribed particulars. Non issuance of a consignment note does not relieve the parties from reverse charge GST liability and may itself be an offence; document nomenclature may vary but the obligation to issue prescribed documentation remains. (AI Summary)
Issuance of a consignment note is a mandatory characteristic for classification as a Goods Transport Agency; this brings the service within the GST net despite the general exemption for road transport. The GTA must issue an invoice or equivalent with prescribed particulars. Non issuance of a consignment note does not relieve the parties from reverse charge GST liability and may itself be an offence; document nomenclature may vary but the obligation to issue prescribed documentation remains. (AI Summary)