https://www.taxtmi.com/forum/issue?id=113689 GTA services must be supplied either under the forward charge mechanism with input tax credit or under the reverse charge mechanism without input tax credit, by filing an option at the start of the financial year; once chosen the mechanism applies to all GTA supplies for that year. Exemption thresholds for small-value consignments are applied from the GTA perspective under FCM, while service recipients under RCM may lack aggregation data and must often discharge tax on a precautionary basis. Place of supply rules fix location at the recipient for registered persons and at handover point for unregistered persons. en-us Tue, 01 May 2018 19:44:18 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113689 GTA services must be supplied either under the forward charge mechanism with input tax credit or under the reverse charge mechanism without input tax credit, by filing an option at the start of the financial year; once chosen the mechanism applies to all GTA supplies for that year. Exemption thresholds for small-value consignments are applied from the GTA perspective under FCM, while service recipients under RCM may lack aggregation data and must often discharge tax on a precautionary basis. Place of supply rules fix location at the recipient for registered persons and at handover point for unregistered persons. Discussion-Forum GST Tue, 01 May 2018 19:44:18 +0530 https://www.taxtmi.com/forum/issue?id=113689