A GTA has head office in Tamil Nadu and branch in Karnataka. Both the places are registered under GST. For movement of goods from Karnataka to Tamil Nadu, Karnataka branch of GTA generates consignment note but the invoice is raised by Chennai office of GTA.
Is recipient of such goods liable to pay CGST and SGST because invoice is from Chennai office of GTA under RCM or IGST because consignment note is issued by Bangalore branch of GTA.
GST Applicability for Goods Transport Agency: Determining CGST, SGST, or IGST Based on Invoice and Supplier Location A discussion on the applicability of GST for a Goods Transport Agency (GTA) with offices in Tamil Nadu and Karnataka raised questions about whether the recipient of goods should pay CGST and SGST or IGST. The issue arises from the consignment note being generated by the Karnataka branch while the invoice is issued by the Chennai office. Responses suggest that the location of the supplier, based on the invoice, determines the tax type. Some argue that registration in Karnataka might necessitate CGST and SGST payment. Others recommend issuing the invoice from the Karnataka branch to avoid complications. (AI Summary)
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