PROVIDER OF GTA SERVICE AND RESELLER OF HARDWARE GOODS UNDER SAME GSTN

[BARUN MUKHERJEE]

Dear Experts,

My client is providing GTA service and recipients are paying tax under RCM. Whether my client is allowable to do the other business under same GSTN like resale of hardware goods and charging tax under FCM? If not what will be the solution?

[KASTURI SETHI]

Amend your client's application for registration already uploaded by way of addition on  Common Portal System.  Amendment may be in 'core field'. GSTIN will remain same.

[Shilpi Jain]

Yes, the RCM liability is based on the services provided and not GSTIN - wise

There can be a case where under one registration supplies can be provided which are liable under FCM and RCM.

[Padmanathan KV]

Agree with Shilpi Ma'am. Same GSTIN can be used for other businesses also. Suitable amendments in registration (such as additional place, Trade name etc) maybe made if required. 

AI Summary

Single GSTIN for mixed activities: RCM applies by supply nature while FCM supplies may be carried under same registration. A single GSTIN may cover both GTA services subject to Reverse Charge Mechanism and resale of hardware goods subject to Forward Charge Mechanism; RCM liability depends on the nature of the supply, not the GSTIN. The registrant should amend registration core fields (for example additional place or trade name) on the common portal where required so the GSTIN reflects both business activities, and maintain distinct tax treatment and records for each type of supply.