TaxTMI 
TaxTMI 
We have received a consignment from Faridabad to Kolkata. Freight ₹ 55000 is paid by us through Net Banking to the transporter to his bank in Faridabad. We are required to pay RCM on this. Question is whether this will be IGST or otherwise. Also, do we need to generate self invoice. Thanks
RCM on transport charges
28 Jul 2020 
6 Replies 
2480 Views Asked by
Reverse charge on transport services attracts CGST and SGST; self-invoice required only when supplier is unregistered.
Reverse charge on freight treats the receiver as the deemed supplier and, per the discussion, attracts CGST and SGST because the place of supply is the receiver's location. Contributors assert a self-invoice is required for RCM transactions, but Section 31(3)(f) limits the self-invoice mandate to supplies received from unregistered suppliers. (AI Summary)
Reverse charge on freight treats the receiver as the deemed supplier and, per the discussion, attracts CGST and SGST because the place of supply is the receiver's location. Contributors assert a self-invoice is required for RCM transactions, but Section 31(3)(f) limits the self-invoice mandate to supplies received from unregistered suppliers. (AI Summary)