CBEC Amends GST Reverse Charge (RCM) Provisions for GTA and Clarifies LLP

The CBEC has notified amendment in the provisions relating to GST Reverse Charge Mechanism (RCM) on Services supplied by a Goods Transport Agency (GTA), whereby a recipient is not required to pay GST under RCM for services supplied by a GTA who has paid Central Tax @6%. Also CBEC has clarified that LLP is to be treated as a Partnership Firm or a Firm, as under:

CBEC Central Tax Notification 22/2017 dt. 22/08/2017: GST RCM Provisions relating to GTA Amended

CBEC Integrated Tax Notification 22/2017 dt. 22/08/2017: GST RCM Provisions relating to GTA Amended

CBEC UT Tax Notification 22/2017 dt. 22/08/2017: GST RCM Provisions relating to GTA Amended

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