RCM payable without GTA ?

[husen kadwalwala]

Dear sir,

we sell our product FOR to our client companies. for transport we use direct vehicles without the GTA. distance to destination very from 1000-1200 KM. is GTA needed after certain distance ? do we need to pay the RCM for the transport fright ?

Regards

AI Summary

Reverse charge mechanism not triggered when consignor uses own vehicles instead of a GTA; maintain records to support position.
Where consignor uses its own or directly arranged vehicles and does not engage a Goods Transport Agency, the Reverse Charge Mechanism does not apply to freight; maintain books of account to evidence non-use of GTA. Registered GTAs alone must file specified declarations in relation to opting for forward charge payment and for reverting under RCM following amended forms.