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GTA in GST will liable to pay tax under forward charge only when a person who is liable to pay freight is unregistered and turnover of GTA exceeds 20 lakhs. If the person liable to pay freight is Unregistered and GTA ‘s aggregate turnover does not exceed 20 lakhs then GTA is not liable to pay tax under forward charge.In a recent notification GTA is also allowed to choose the option to pay tax in forward charge @12%
If service supplied to person located outside taxable territory (like Nepal & Bhutan), when the recipient is paying the freight.- GTA will liable to pay tax. To read continue, download the eBook version below…
Download Free eBook on on GTA in GST
New Delhi, India
Exploring GST. Experienced Deputy Manager with a demonstrated history of working in the banking industry. Skilled in Tax, Internal Audit, Banking, and Corporate Finance.
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