https://www.taxtmi.com/forum/issue?id=114062 GTA services can be supplied under forward charge with input tax credit or under a reduced rate without input tax credit, with the supplier required to opt at the start of the financial year. Both mechanisms cannot be used simultaneously; doing so is a procedural lapse, the taxpayer bears the burden of proof for ITC and tax payment, and penalties may apply. Forward charge is advisable for operational ease and inadvertent one time errors may be treated leniently if no revenue loss is involved. en-us Tue, 21 Aug 2018 16:17:27 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114062 GTA services can be supplied under forward charge with input tax credit or under a reduced rate without input tax credit, with the supplier required to opt at the start of the financial year. Both mechanisms cannot be used simultaneously; doing so is a procedural lapse, the taxpayer bears the burden of proof for ITC and tax payment, and penalties may apply. Forward charge is advisable for operational ease and inadvertent one time errors may be treated leniently if no revenue loss is involved. Discussion-Forum GST Tue, 21 Aug 2018 16:17:27 +0530 https://www.taxtmi.com/forum/issue?id=114062