https://www.taxtmi.com/forum/issue?id=116549 A goods transport agency must elect at the start of the financial year to either operate under forward charge with input tax credit or to supply without claiming input tax credit under the reverse charge mechanism; hybrid treatment is prohibited. If reverse charge applies, the recipient bears the tax liability and may claim input tax credit subject to cash payment and ordinary ITC conditions. No separate declaration by the GTA is required, though invoices commonly state that GST is payable under RCM. en-us Sun, 19 Jul 2020 16:11:52 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116549 A goods transport agency must elect at the start of the financial year to either operate under forward charge with input tax credit or to supply without claiming input tax credit under the reverse charge mechanism; hybrid treatment is prohibited. If reverse charge applies, the recipient bears the tax liability and may claim input tax credit subject to cash payment and ordinary ITC conditions. No separate declaration by the GTA is required, though invoices commonly state that GST is payable under RCM. Discussion-Forum GST Sun, 19 Jul 2020 16:11:52 +0530 https://www.taxtmi.com/forum/issue?id=116549