Question ID :
36877
Reverse charge on GTA service for proprietorship concern
Whether Service availed by a Proprietorship concern is also covered in RCM i.e whether it also has to pay reverse charge
Posted by
Mahesh Kumar
on
Dec 02, 2018
Filed Under
GST
yes, Reverse charge on GTA is applicable on proprietorship also.
Posted by
CA. SATISH CHAND GARG on
Dec 02, 2018
Answer ID :
76030
If the proprietorship concern is registered, RCM is required to be paid. If the proprietorship concern is not registered, RCM is not required.
Posted by
CA. chunauti dholakia on
Dec 03, 2018
Answer ID :
76049
Yes possible, as Proprietor is not an excluded category of Recipient. Proprietor will be liable if (a) registered under Factories Act or (b) already registered person with GSTIN or (c) taxable as a Casual Taxable Person in that State.
If any of above clauses applies, the Proprietor liable to pay GST on GTA under reverse charge mechanism.
Posted by
CA. JATIN CHRISTOPHER A on
Dec 10, 2018
Answer ID :
76112
REVERSE Charge to be paid on specified services only
Posted by
CA JEET REWRI on
Dec 27, 2018