REVERSE CHARGE-GTA

[VIGNESH]

Regarding GTA should we raise Self invoice? we have already received invoice and we are paying tax under RCM for Financial year 2018-19 now (a). Should it be reflected in GSTR-9C of 2019-2020 or 2020-2021 (b). Self invoice for GTA bill or for tax paid under RCM?

AI Summary

Self-invoice needed for unregistered GTA services under Section 31(3)(f) of CGST Act; reflect in GSTR-9C. A query was raised regarding the Goods and Services Tax (GST) and whether a self-invoice should be issued for Goods Transport Agency (GTA) services, given that an invoice has already been received and tax is being paid under the Reverse Charge Mechanism (RCM) for the financial year 2018-19. The question was whether this should be reflected in GSTR-9C for 2019-2020 or 2020-2021, and whether the self-invoice should be for the GTA bill or the tax paid under RCM. The reply clarified that a self-invoice is required if the GTA service is received from an unregistered person, as per Section 31(3)(f) of the CGST Act.