SIR,IF GTA IS REGISTRED AND NOT PAYING 12% GST ON FORWARD CHAREGE,WHAT WILL BE CONSEQUENCES IF HE IS NOT UPLOADING HIS INVOICES IN GSTR1 AND REPORTING NIL TURNOVER BOTH IN GSTR1 AND GSTR3B.GIVE ADVICE BOTH FROM RECEIVER OF GOODS AND GTA POINT OF VIEW. WITH THANKS

Reply— Where GTA is providing service to a registered person, RCM will applicable u/s 9(3) of CGST Act. The recipient of service is liable to pay GST @5% under reverse charge mechanism. However GTA has an option to charge 12% GST on all outward supply.

If all the service recipient of GTA service falls under RCM than GTA is not required to mention services in GSTR 3B, therefore it can file GSTR-3B as Nil. And in case of filing of GSTR-1 can fill details in B2B column by marking RCM YES in 5% rate Column.