Gta billing

Gta billing

Dear tax advisor,

Amar travels, a GTA registered dealer is also a tour operator under the same GSTIN, in his GST returns he has shown his taxable sales from his tour operator but he has not billed his GTA customers, he has generated eway bills for transportation of goods, should he now bill them (make RCM invoices) and show such RCM sale in his GSTR 1?

Query I have is:

a. M/s. Amar travels is a GTA & tour bus operator registered under GST in Karnataka, he transports Lead casting bars (manufactured by M/s. Singh Metals who is also registered under GST) which are valued at 1,50,000/- from Bangalore to Chennai, as the value of the consignment is more than 50,000/- Amar travels generates an eway bill, Amar travels charges 3,000/- as freight charges - for this does Amar travels need to create a RCM invoice showing 5% GST payable by Singh metals & upload this to his GSTR 1 ?

b. Amar travels also transports small household goods, fruits, used products (home shifting purpose) for non GST registered persons (non businesses or end customers) - he charges anything from 100/- to 2,000/- and at any point of time, there are more than 10 products in his bus or cantor for which he has charged more than 4,000/- in total as freight - Does he need charge 5% on the freight (as he doesn't want to avail ITC) and issue invoice? For ex. for transporting a box of mangoes from Hyderabad to Bangalore for Vijay for which he is charging 150/- should he give an invoice for 157.50 (150 + 5% GST)

c. For the past few months, Amar travels has shown his GTA income in exempted sales - if it is taxable now as per your reply, how to adjust? Should it be adjusted during filing of GSTR 9?

d. Do goods transported in cantor are exempted from charging GST on freight charges?

Also please let me know more about GTA billing tips and GTA billing software.

Please reply ASAP.

Asked 5 years ago in GST

GTA billing software.

Asked 5 years ago

When the GTA is registered and he is supplying services where GST is to be paid by the registered supplier on reverse charge basis, such invoices have to be reported in GSTR 1 Table 4B, by checking on the box of "supplies attract reverse charge". The same shall then get reflected in GSTR 2A of the service receiver who has paid tax in reverse charge.

If such supplies have been incorrectly reported in the GST returns, correct reporting should be done in GSTR 9.

Kindly check notification 12/2017 - central tax (rate). There is an exemption for transportation of agricultural produce. So, GST shall not be charges in such case.

Lakshita Bhandari

CA, Mumbai

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a. As M/s Singh Metals is registered under GST therefore he is liable to pay GST on RCM basis. Also you have generated e-way bill for the transportation of goods, it is deemed that the invoice and consignment note was also issued by you. You should report it in GSTR-1 under supplies liable to RCM. Raise invoice to Singh metals.

b. If the value of single consignment is more than Rs.750 or the total value of the consignments is more than Rs.1500, GST will be leviable. In your case total value of consignments is more than Rs. 1500 therefore GST is chargeable,

c. If you are registered under GST then it can not be shown under exempt category. Rectify it in GSTR-9.

d.No

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