Reverse Charge mechanism

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dear Sir/Madam Reverse Charge if the GTA Is Unregistered Where registered Person under GST takes a services from Unregistered person (GTA) for carrying of goods, does this transaction is governed by section 9(3) or 9(4) of the CGST Act, 2017 ? Or above transaction shall be governed by Notification No. 20/2017-Central Tax (Rate) 22nd August, 2017 ? where GST liable at 5%/12%. O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r above transaction shall be governed by notification No. 32/2017 central tax (rate) dt 28th June, 2017 - where only one item is notified i.e promoters and developers for the purpose section 9(4) of the CGST Act, 2017 ?? Please look into the issue and provide us your valuable opinion. Thanks in advance - Reply By CA HemanthKumar - The Reply = Dear Sir, Your transaction will be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covered under section 9(3) of the CGST Act, 2017 and liable to GST @ 5%. Further section 9(4) was amended and made effective only to real estat sector as of now. Only point we need to ensure is that whether my supplier is a GTA or not. If he is a GTA, then RCM will apply. Otherwise, the said services are exempt as per S.No.18 of Notification No.12/2017 CT(R) . Regards CA Hemanth Ku .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mar - Reverse Charge mechanism - Query Started By: - MANOHAR KALBURGI Dated:- 27-12-2020 Goods and Services Tax - GST - Got 1 Reply - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X