Follow Us:

GST on GTA

Latest Articles


GST Implications for Goods Transport Agency (GTA) Services

CA, CS, CMA : Explore the GST implications on Goods Transport Agency (GTA) services, exemptions, rates, and the impact of consignment notes on t...

February 29, 2024 26157 Views 0 comment Print

Recent GSTN Advisories: New Banks, Forward Charge by GTAs, ITC Reversal

Goods and Services Tax : Explore the latest GSTN advisories, including additions of Karnataka Bank and RBL Bank, forward charge option for GTAs, and date e...

January 3, 2024 5502 Views 0 comment Print

All About Goods Transport Agency (GTA) Under GST

Goods and Services Tax : Goods Transport Agency (GTA) is a term used to describe businesses that provide transportation services to transport goods by road...

March 18, 2023 149805 Views 9 comments Print

Annexure – V- Declaration by GTA Business under GST

Goods and Services Tax : Learn about Annexure V, a declaration form for Goods Transport Agencies (GTA) to opt for paying GST under forward charge, impactin...

March 12, 2023 125379 Views 19 comments Print

Goods Transport Agency under GST with RCM Perspective

Goods and Services Tax : Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note...

January 14, 2023 229839 Views 3 comments Print


Latest News


ट्रांसपोर्ट सेक्टर की  सेवाओं के मामले में “फॉरवर्ड चार्ज के लिए विकल्प” लेने की तिथि को 15 मार्च 2023 से एक बार बढाने की अपील

Goods and Services Tax : गुड्स ट्रांसपोर्ट एजेंसियों को जीएसटी कर का फॉरव...

April 25, 2023 2544 Views 0 comment Print

Request to Extend date of ‘Opting for Forward charge’ in case of GTA Services

Goods and Services Tax : Goods Transport Agencies have to submit Annexure V to opt  for Forward charge of Tax and for the Financial Year 2023-24 and the d...

April 25, 2023 6273 Views 0 comment Print


Latest Judiciary


No Service Tax Liability as Individual Truck Operators Not Covered Under GTA: CESTAT Bangalore

Service Tax : The Tribunal held that service tax applies only where a goods transport agency issues a consignment note. It ruled that transport ...

April 18, 2026 372 Views 0 comment Print

CESTAT Quashed GTA Service Tax Demand Due to Absence of Consignment Note Evidence

Service Tax : The Tribunal held that transport services cannot be taxed as GTA without proof of consignment notes. It ruled that, in the absence...

January 29, 2026 2184 Views 0 comment Print

No service Tax on Transport Service not provided by Goods Transport Agency

Service Tax : Beterman Engineering Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Appellant has all along taken the view that...

November 4, 2022 3822 Views 0 comment Print

GST on GTA services in respect of Cotton seeds (Banaula)

Goods and Services Tax : Are Cotton Seeds Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017 date...

October 19, 2022 2712 Views 0 comment Print

Service tax not payable on donations received from members of trust for advancement of yoga

Service Tax : Held that, service tax will not be levied on the donations received by a trust from its members and on freight charges paid toward...

February 1, 2022 1608 Views 0 comment Print


Latest Notifications


CBIC Notifies GTA Exemption from Yearly GST Declaration – UTGST Notification

Goods and Services Tax : Notification No. 08/2023 Union Territory Tax (Rate) - CBIC exempts Goods Transport Agencies (GTAs) from yearly GST declarations un...

July 26, 2023 1029 Views 0 comment Print

GTA Exemption from Yearly GST Declaration – IGST Notification

Goods and Services Tax : Notification No. 08/2023 Integrated Tax (Rate)  - CBIC exempts Goods Transport Agencies (GTAs) from filing yearly GST declaratio...

July 26, 2023 4368 Views 0 comment Print

CBIC Notifies GTA Exemption from Yearly GST Declaration

Goods and Services Tax : CBIC amends Notification to exempt GTAs from filing yearly GST declaration under forward charge as per the 50th GST Council Meetin...

July 26, 2023 2841 Views 0 comment Print

UTGST Notification on Continuation/Exercise of RCM/FCM Option by GTA

Goods and Services Tax : The Ministry of Finance, through Notification No. 06/2023-Union Territory Tax (Rate) issued on 26th July 2023, introduces amendme...

July 26, 2023 1176 Views 0 comment Print

IGST Notification on Continuation/Exercise of RCM/FCM Option by GTA

Goods and Services Tax : Notification No. 06/2023-Integrated Tax (Rate) amends GST for GTA, allowing the continuation/exercise of RCM/FCM option. Effective...

July 26, 2023 4632 Views 0 comment Print


Latest Posts in GST on GTA

No Service Tax Liability as Individual Truck Operators Not Covered Under GTA: CESTAT Bangalore

April 18, 2026 372 Views 0 comment Print

The Tribunal held that service tax applies only where a goods transport agency issues a consignment note. It ruled that transport by individual truck operators does not attract tax under GTA provisions.

CESTAT Quashed GTA Service Tax Demand Due to Absence of Consignment Note Evidence

January 29, 2026 2184 Views 0 comment Print

The Tribunal held that transport services cannot be taxed as GTA without proof of consignment notes. It ruled that, in the absence of statutory documents, the freight-related Service Tax demand was unsustainable.

GST Implications for Goods Transport Agency (GTA) Services

February 29, 2024 26157 Views 0 comment Print

Explore the GST implications on Goods Transport Agency (GTA) services, exemptions, rates, and the impact of consignment notes on tax liabilities.

Recent GSTN Advisories: New Banks, Forward Charge by GTAs, ITC Reversal

January 3, 2024 5502 Views 0 comment Print

Explore the latest GSTN advisories, including additions of Karnataka Bank and RBL Bank, forward charge option for GTAs, and date extension for ITC reversal reporting.

CBIC Notifies GTA Exemption from Yearly GST Declaration – UTGST Notification

July 26, 2023 1029 Views 0 comment Print

Notification No. 08/2023 Union Territory Tax (Rate) – CBIC exempts Goods Transport Agencies (GTAs) from yearly GST declarations under forward charge based on 50th GST Council Meeting.

GTA Exemption from Yearly GST Declaration – IGST Notification

July 26, 2023 4368 Views 0 comment Print

Notification No. 08/2023 Integrated Tax (Rate)  – CBIC exempts Goods Transport Agencies (GTAs) from filing yearly GST declarations under forward charge as per 50th GST Council Meeting. Learn more.

CBIC Notifies GTA Exemption from Yearly GST Declaration

July 26, 2023 2841 Views 0 comment Print

CBIC amends Notification to exempt GTAs from filing yearly GST declaration under forward charge as per the 50th GST Council Meeting. Learn about the impact and implementation.

UTGST Notification on Continuation/Exercise of RCM/FCM Option by GTA

July 26, 2023 1176 Views 0 comment Print

The Ministry of Finance, through Notification No. 06/2023-Union Territory Tax (Rate) issued on 26th July 2023, introduces amendments in GST for Goods Transport Agencies (GTA). Notification No. 06/2023- Union Territory Tax (Rate) focuses on the continuation/exercise of the Reverse Charge Mechanism (RCM) and Forward Charge Mechanism (FCM) options by GTAs, as per the recommendations of the […]

IGST Notification on Continuation/Exercise of RCM/FCM Option by GTA

July 26, 2023 4632 Views 0 comment Print

Notification No. 06/2023-Integrated Tax (Rate) amends GST for GTA, allowing the continuation/exercise of RCM/FCM option. Effective from 27th July 2023.

Continuation of RCM/FCM Option: Filing Annexure-VI for GST Compliance by GTA

July 26, 2023 12369 Views 1 comment Print

Notification No. 06/2023-Central Tax (Rate) issued by the Ministry of Finance amends GST rates for services as recommended by the GST Council’s 50th meeting.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031