GTA - service tax pmt

[venkat eswaran]

Sir / Madam,

we are paying service tax for frt inward & outward GTA- on behalf of transporter. that is Service receiver liable to pay service tax. under the new service tax rules service tax to be paid even when the bill raised by the service provider (General) instead of pmt received date.  Whether this is applicable to GTA also? my question is whether we have to pay service tax on receipt or date of credting the bill basis OR we can pay  service tax after we make the pmt to the transporter? Pl help me on this.

G Venkateswaran

 

AI Summary

Clarification on Service Tax Payment Timing for GTA Services: Key Dates for Reverse Charge and Associated Enterprises. A user inquired about the timing of service tax payments for Goods Transport Agency (GTA) services, questioning whether the tax should be paid based on receipt, bill crediting, or after payment to the transporter. Two responses clarified the rules: one explained that the payment date is defined as when it is entered in the books or credited to the bank account, except in specific cases. Another response noted that under reverse charge, the tax point is the payment date, but if unpaid within six months, it defaults to the invoice date. For associated enterprises, it is the earlier of credit entry or payment date.