RCM on registered GTA

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....CM on registered GTA<br> Query (Issue) Started By: - kaushal jaishwal Dated:- 7-6-2018 Last Reply Date:- 8-6-2018 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear sir/mam we are a pvt ltd. co. , if a registered GTA providing GTA service and no GST have been charged in bill but it is already registered in GST. please advise whether the company is still liable under RCM to pay GST on r....

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....egistered GTA&#39; bill if they are not charging GST on thier bill. Reply By Rajagopalan Ranganathan: The Reply: Sir, As per Sl. No. 1 of Notification No. 13/2017=Central Tax (Rate) dated 28.6.2017 as amended &quot; Supply of Services by a goods transport agency (GTA) who has not paid central tax at the rate of 6% in respect of transportation of goods by road to- (a) any factory registered un....

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....der or governed by the Factories Act, 1948 (63 of 1948);or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Ac....

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....t or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person. the gst is payable under RCM by the recipient of the service. Reply By Ramaswamy S: The Reply: RCM is app....

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....licable if and only if the GTA has not paid the tax on Forward Charge. Regards S.Ramaswamy Reply By YAGAY and SUN: The Reply: It is then if the GTA has not availed the ITC. Reply By KASTURI SETHI: The Reply: I support the views of all experts.<br> Discussion Forum - Knowledge Sharing ....