https://www.taxtmi.com/forum/issue?id=113429 Reverse charge on goods transport services depends on whether the transporter charges GST and which tax option the transporter elects: if the GTA charges GST on the invoice (either lower non ITC option or higher ITC option), the recipient need not pay under reverse charge; if the transporter does not charge GST on the invoice, the recipient is liable to pay GST under reverse charge. Recipients may claim input tax credit for GTA services where they qualify, and should seek a declaration from the transporter about claiming input credits when reverse charge is paid. en-us Fri, 23 Feb 2018 14:06:40 +0530 Thu, 23 Jan 2025 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113429 Reverse charge on goods transport services depends on whether the transporter charges GST and which tax option the transporter elects: if the GTA charges GST on the invoice (either lower non ITC option or higher ITC option), the recipient need not pay under reverse charge; if the transporter does not charge GST on the invoice, the recipient is liable to pay GST under reverse charge. Recipients may claim input tax credit for GTA services where they qualify, and should seek a declaration from the transporter about claiming input credits when reverse charge is paid. Discussion-Forum GST Fri, 23 Feb 2018 14:06:40 +0530 https://www.taxtmi.com/forum/issue?id=113429