SIR I AM GTA TAKEN GSTIN . I AM RAISING CONSIGNMENT NOTE IN THE NAME OF CONSIGNEE HAVING ALL PARTICULARS ALONG WITH LORRY FRIEGHT AMOUNT AND ALSO NOTING THAT THAT SERVICE RECEIVER IS LIABLE TO PAY GST @5% UNDER RCM LET ME KNOW WHETHER I HAVE TO DISCLOSE THE AMOUNT RECIVED FROM SERVICE RECEIVER OR FROM SERVICE PROVIDER SOME TIMES THE COMPANY INCLUDE LORRY FRIEGHT IN THE SALE INVOICES , IN THE 3B RETURNS AND LET ME KNOW WHETHER WE HAVE TO UPLOAD THE DETAILS OF CONSIGNMENT NOTE IN GSTR 1 PL INFORM.

Reply—Where transportation is provided along with the supply of goods, then transport services are taxable at the same GST rate applicable to the goods involved. In view of this, the supplier cannot charge separately, different GST rates on freight charges and for the supply of goods in same invoice.

 As per Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017, Goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues Consignment note, by whatever name called.  

Service provided by GTA attracts 5% GST under reverse charge. If you are covered under the definition of GTA either recipient will pay 5% GST under RCM or you will pay 12% GST under forward charge.

No need to upload details of consignment note in GSTR-1.