IRN if required for GTA registered person charging 12% GST

[BipadBhanjan dixit]

Dear Expert,

Please advise the following query.

A person registered under GTA under the GST Act, 2017 and wants to issue invoice without IRN to customer charging GST @12% under FCM (forward charge basis) and his turnover exceeds Rs.5 Cr. for previous year 2023-24. Whether, he should issue e-invoice( IRN invoice) under rule 48(4) of the CGST Rules,2017. If not, the recipient can avail the GST paid without IRN invoice from GTA supplier for taking ITC as per laws?

AI Summary

Goods Transport Agencies Exempt from E-Invoicing Despite Turnover, Clarified u/r 48(4) of CGST Rules, 2017. A person registered under the Goods Transport Agency (GTA) under the GST Act, 2017, inquired about the need to issue an e-invoice with an Invoice Reference Number (IRN) when charging 12% GST on a forward charge basis, given their turnover exceeds Rs. 5 crore. An expert clarified that GTAs are exempt from issuing e-invoices under Rule 48(4) of the CGST Rules, 2017. Another participant questioned whether this exemption applies only to the reverse charge mechanism (RCM). It was reiterated that GTAs are wholly exempt from e-invoicing, referencing relevant notifications and circulars.