GST regulations for Goods Transport Service

A popular method of goods transport in our country is through road. In accordance with the National Highways Authority of India, almost 65% of the total cargo and near about 80% passenger traffic is moved by means of road transport. The goods transport by road is managed by the transporters or courier agencies.

What GTA (Goods Transport Agency) is all about?

According to notification No. 11/2017-Central Tax (Rate) on 28th June 2017, the GTA or “goods transport agency” represents an individual who offers service for goods transport by road together with issuing consignment note, by whatsoever name. You can also say that, whereas other people might also rent out vehicles for transportation of goods, only the ones who will issue a consignment note will be considered as a goods transport agency. Therefore, a note for consignment is an important condition to be measured as a GTA or goods transport agency.

Which goods transport service is exempt under the Goods and Service Tax?

The goods transportation services are exempt by road apart from the following services:

1.Courier Agency

2.Goods Transportation Agency

What is a Goods Transport Agency?

The GST RCM or Reverse charge mechanism generally reflects that the goods and service tax is necessary to be paid and goods receipt to be deposited with the Government by the supplier for the same. The GST RCM or Reverse charge mechanism generally reflects that the goods and service tax is necessary to be paid and goods receipt to be deposited with the Government by the supplier for the same.

GST reverse charge mechanism validity

The goods and service tax RCM is not valid for normal circumstances. The reverse charge mechanism will only be applicable just for the conditions that are particularly detailed under sections 9[4] and 9[3].

NOTE : Section 9[4] RCM, that is for the transactions with dealers who are not registered, have been postponed till March 31st 2018. And, Section 9[3] RCM that is for transactions for particular services are applicable even now and reverse charge will continue to be charged.

E-way bill regulations

The GST RCM or Reverse charge mechanism generally reflects that the goods and service tax is necessary to be paid and goods receipt to be deposited with the Government by the supplier for the same. The GST RCM or Reverse charge mechanism generally reflects that the goods and service tax is necessary to be paid and goods receipt to be deposited with the Government by the supplier for the same.

GST reverse charge mechanism validity

The goods and service tax RCM is not valid for normal circumstances. The reverse charge mechanism will only be applicable just for the conditions that are particularly detailed under sections 9[4] and 9[3].

NOTE : Section 9[4] RCM, that is for the transactions with dealers who are not registered, have been postponed till March 31st 2018. And, Section 9[3] RCM that is for transactions for particular services are applicable even now and reverse charge will continue to be charged.

E-way bill State wise

The GST RCM or Reverse charge mechanism generally reflects that the goods and service tax is necessary to be paid and goods receipt to be deposited with the Government by the supplier for the same. The GST RCM or Reverse charge mechanism generally reflects that the goods and service tax is necessary to be paid and goods receipt to be deposited with the Government by the supplier for the same.

GST reverse charge mechanism validity

The goods and service tax RCM is not valid for normal circumstances. The reverse charge mechanism will only be applicable just for the conditions that are particularly detailed under sections 9[4] and 9[3].

NOTE : Section 9[4] RCM, that is for the transactions with dealers who are not registered, have been postponed till March 31st 2018. And, Section 9[3] RCM that is for transactions for particular services are applicable even now and reverse charge will continue to be charged.