New Functionality on GST Website:
Registration- For Taxpayer
Suo-moto cancelled taxpayers were not able to file revocation of cancelled registration application, as they were asked to file return after the month (also), in which cancelation order was issued (till filing of this application) and same (the later months) was also not shown in drop down list for filing. This defect has been fixed.
Return- For Taxpayer
If CGST balance had a decimal value, then while offsetting GSTR3B liabilities, by cross utilization of IGST amount, error which was coming to taxpayers has now been fixed.
Payment – For Taxpayer
When taxpayers gets credit entry through Form GSTR-2X (filed by another taxpayer) and he/she tries to create challan through Payment section, the system was throwing error. This defect has been fixed.
[2/12, 7:04 AM] +91 94284 14899: GST and GTA:
In terms of notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by notification no. 20/2017- Central tax (Rate) dated 22.08.2017 , sr.no. 9 and sr. no. 11, (i) Services of GTA in relation to transportation of goods attracts GST 5% or 12%. However, the rate of 5% is subject to the condition that credit of input tax has not been taken.
GST @ 12% is subject to the condition that no restriction on the GTA from taking ITC if this option is availed.
Conclusion: Thus, where the GTA is not eligible to take ITC for the supplies effected by it and the liability under GST is discharged under RCM, the recipient of GTA service discharging the tax liability is entitled to take ITC of the amount of tax paid under RCM, provided it is used in the course or furtherance of business at his end. Further the recipient would be eligible for ITC of the GST paid by GTA on forward charge basis. There is no section, rule or notification barring to take GST credit paid under forward charge to GTA either under 5% or under 12%.
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