IRN if required for GTA registered person charging 12% GST

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....RN if required for GTA registered person charging 12% GST<br> Query (Issue) Started By: - BipadBhanjan dixit Dated:- 25-12-2024 Last Reply Date:- 25-12-2024 Goods and Services Tax - GST<br>Got 3 Repli....

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....es<br>GST<br>Dear Expert, Please advise the following query. A person registered under GTA under the GST Act, 2017 and wants to issue invoice without IRN to customer charging GST @12% under FCM (for....

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....ward charge basis) and his turnover exceeds Rs.5 Cr. for previous year 2023-24. Whether, he should issue e-invoice( IRN invoice) under rule 48(4) of the CGST Rules,2017. If not, the recipient can avai....

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....l the GST paid without IRN invoice from GTA supplier for taking ITC as per laws? Reply By RaamSrinivasan Kalpathi: The Reply: GTAs are exempted from issuing e-invoices in terms of Rule 48(4). Than....

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....ks Reply By BipadBhanjan dixit: The Reply: Can the department claim that this exclusion is for RCM category, not for charging on FCM. The intention of the legislation to exclude them where they not ....

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....liable to pay GST . Please explain sir. Reply By KASTURI SETHI: The Reply: Dear Querist, Answer to your query is NO. The reply given by the expert at serial no.1 is correct. GTAs are exempted from ....

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....issuing e-invoice as a whole. Peruse Notification No. 13/20-CT dated 21.3.20 as amended (up to 10.05.23) and Board&#39;s Circular No. 186/18/22-GST dated 27.12.2022 (serial no.3) conjointly.<br> Discu....

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