TaxTMI 
TaxTMI 
GST on GTA
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....ST on GTA<br> Query (Issue) Started By: - Rajesh Kumar Dated:- 5-7-2022 Last Reply Date:- 9-7-2022 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Sir/ Madam A transporter has issued invoices....
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.... under forward charge @12% GST and also for RCM for which receipting will pay GST. The supply on account of RCM has been shown as Non GST sale in the GST returns. The procedure of transporter is wron....
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....g as he can not opt both options. Now, what to do 1. Should he pay GST on the same Non GST sale (RCM portion)? 2. If he pays on that amount, what effect will be on the recipient who has paid and av....
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....ailed ITC ? 3. What effect will be on ITC availed by him ? What is best for him. Reply By Amit Agrawal: The Reply: Whether GTA has shown the supplies (where recipient was liable to pay taxes under....
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.... RCM) while filing GSTR-1? And what was HSN used for showing summary of all supplies (i.e. GTA supplies on which he has charged tax @ 12% as well as GTA supplies on which recipient was supposed to pa....
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....y taxes under RCM) while filing GSTR-1. Reply By Shilpi Jain: The Reply: The moment he has charged 12% on the invoice RCM will not be applicable as per the RCM notification. In case recipient has p....
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....aid he can go for refund or adjust such excess tax payment in future period.<br> Discussion Forum - Knowledge Sharing ....