Forward or Reverse Charge on GST Portal for GTA?

On 26th July, 2023, CBIC had issued Notification No. 06/2023- Central Tax (Rate). By way of this notification, a new form was introduced for Goods Transport Agencies (GTAs) who earlier used to pay GST under forward charge, but now wish to pay GST under reverse charge mechanism. GSTN issued an advisory on 01st January 2024 about functionalities for Goods Transport Agencies (GTAs) that are made available on the portal in this regard.

Let's understand how can GTA select a forward charge or reverse charge on the GST portal!

Procedure to opt for a forward charge

• Go to www.gst.gov.in and log in using valid credentials
• Go to Services>>User services>>GTA (Goods Transport Agencies)

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Click “Opting Forward charge Payment by GTA (Annexure V)”

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• Click PROCEED

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• Select Financial year for such option is to be opted and click GO

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• Fill in the required details and click PROCEED TO FILE

Procedure to upload manually filed Annexure V- opt for forward charge

• Go to www.gst.gov.in and log in using valid credentials
• Go to Services>>User services>>GTA (Goods Transport Agencies)

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• Click “Upload Manually Filed Annexure V”

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• Click YES

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• Fill in the required details, attach a PDF of the manually filed Annexure V, and click CONFIRM

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Procedure to opt-out from forward charge i.e. revert under reverse charge

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• Go to www.gst.gov.in and log in using valid credentials
• Go to Services>>User services>>GTA (Goods Transport Agencies)

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• Click “Opting to Revert under Reverse Charge Payment by GTA (Annexure VI)”

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• Select Financial Year and click GO

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• Fill in the required details and click PROCEED TO FILE

Conclusion

Now, the GTA (Goods Transport Agency) has the option to select forward or reverse charge with just a few clicks on the GST common portal. Additionally, the GTA can upload a manually filled form to opt for a forward charge.

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