https://www.taxtmi.com/forum/issue?id=119439 When a Goods Transport Agency elects the forward charge option and issues a tax invoice charging GST, the recipient need not pay tax under the reverse charge mechanism and may claim input tax credit subject to usual ITC conditions. The GTA must file the prescribed declaration to opt for forward charge. If the GTA does not charge under forward charge, the recipient remains liable under RCM and may claim ITC only if statutory conditions are met. en-us Tue, 03 Dec 2024 12:51:21 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119439 When a Goods Transport Agency elects the forward charge option and issues a tax invoice charging GST, the recipient need not pay tax under the reverse charge mechanism and may claim input tax credit subject to usual ITC conditions. The GTA must file the prescribed declaration to opt for forward charge. If the GTA does not charge under forward charge, the recipient remains liable under RCM and may claim ITC only if statutory conditions are met. Discussion-Forum GST Tue, 03 Dec 2024 12:51:21 +0530 https://www.taxtmi.com/forum/issue?id=119439