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TMI BlogIRN if required for GTA registered person charging 12% GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (forward 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 avail the GST paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) . Thanks - 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 liable to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 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 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's Circular No. 186/18/22-GST dated 27.12.2022 (serial no.3) conjointly. - IRN if required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for GTA registered person charging 12% GST - Query Started By: - BipadBhanjan dixit Dated:- 25-12-2024 Last Replied Date:- 25-12-2024 Goods and Services Tax - GST - Got 3 Replies - 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 X X X X Extracts X X X X
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