Create Item. Create Daybooks. Skip to main content. Company Menu Transactions Sales. Set details here such as: Daybook - Press F4 button and select the daybook from the list of daybooks displayed, in which you want to do LR Entry.
Related Topics: 1. Create Account 3. Create Item 4. All Rights Reserved. If such a consignment note is not issued by the transporter, the service provider will not come within the ambit of goods transport agency. As a corollary, the services provided by such individual transporters who do not issue a consignment note will be covered by the entry at s. If these services are not provided as independent activities but are the means for successful provision of GTA Service, then they are also covered under GTA.
Where the GTA is not eligible to take ITC for the supplies effected by it and the liability under GST is discharged under reverse charge basis, the recipient of GTA service discharging the tax liability is entitled to take Input Tax Credit ITC of the amount of tax paid under reverse charge, provided it is used in the course or furtherance of business at his end.
The applicant informed that he was registered as a GST regular dealer in the name and style of Chitra Transport at Vijayawada and their activity is to engage lorries from lorry owners to provide transport facilities to their customers, while acting as agent between their customers, who require transport facility and lorry owners.
The applicant states that after collecting the transport charges from his customers, he pays the requisite amount payable to the lorry owners, keeping some commission with him, for having arranged the transport facility to the customers.
On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction, i. In response the jurisdictional officer concerned stated that there are no pending proceedings relating to the applicant and no proceedings were passed on the issue, for which the advance ruling sought by the applicant.
The applicant raised the following questions and requested to pass ruling on the following issues. On being advised he provided sample copies of lorry receipts issued by them and also a list containing names of their customers vide their letter dated The applicant informed that they are engaged in providing arrangement of lorries for transport of goods to their customers on commission basis. The matter represented before us i.
Thus, it is to be seen that mere transportation of goods by road, unless it is a service rendered by a goods transportation agency, is exempt from GST. The definition of Goods Transport Agency is provided in clause ze of notification no. Consignment Note is neither defined in the Act nor in the notification no. In terms of notification no. Hats off to the people who made this creative application. Offers every feature for creating bilty. Highly recommend for transporters. It's very nice and helpful app for transport and also very good response from customer service.
Easy to operate also and all feature available for transport services. We Offer. Invoice Select Lorry receipts and create invoice automatically. Loading Slip Verify vehicle at the gate or hire 3rd party vehicle using it.
Ledger Partywise Keeps partywise accounting handy Track due payments or credit amount. Business Card Build personalised business card and share it via app.
0コメント