Non issue of tax invoice by Registered GTA, Goods and Services Tax - GST

[Murari Agrawal]

We are recipient of GTA service from a GST registered transporter who issues non tax invoice without mentioning our GST number. This Invoice does not appear in our 2B. They refuse to issue proper tax invoice. What is the remedy, should we generate self invoice for RCM although as per our understand it is required to be generated when the service is from unregistered person. Dear experts kindly advise.

Posts / Replies

[KASTURI SETHI]

 For GTA services , GST can be paid by any of three persons :

(i)  Consignor

(ii) Consignee

(iii) GTA

          See Rule 54 (3) of CGST Rules, 2017 read with Rule 46 ibid and Explanation to Notification  No.13/17-CT (R) given below:              .

Explanation.- For purpose of this notification,-

(a) The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.

  Thus a person who pays the freight can pay GST for   GTA services.

[Murari Agrawal]

Thanks Kasturi ji, we will be paying RCM tax. Registered Service Provider is issuing non taxable invoice,  should we generate self Invoice & show in GSTR-1 to take ITC.