Goods Transport Agency (GTA) GST is complex - 5% with no ITC, OR 12% with full ITC, and Reverse Charge (RCM) applies in many cases where the recipient pays the GST instead of the GTA. Our transport-mode template flags RCM applicability based on the consignor/consignee type, includes consignment note number, vehicle number, route details, and freight breakdown as required by GST rules for transport invoices.
When to use this
Built for: GTA operators, freight forwarders, packers & movers, logistics SMBs, courier service operators, school-bus contractors, charter-bus operators, fleet managers issuing transport invoices to corporate clients.
Frequently Asked Questions
When does Reverse Charge (RCM) apply to transport?
RCM applies when the recipient is a registered factory/society/co-operative/registered partnership/body corporate/casual taxable person and pays for transport. The GTA invoice should mention 'Tax to be paid on reverse charge by recipient' and not collect GST in those cases. The template flags this automatically based on recipient type.
What's the difference between 5% and 12% GTA GST?
5%: GTA cannot claim Input Tax Credit (ITC) on its expenses. 12%: GTA can claim ITC. Most small GTAs pick 5% (simpler bookkeeping); larger ones with significant input costs (truck purchases, EMI interest, fuel) pick 12% for the ITC breakdown. The template asks once at setup.
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