Sir, I purchased a taxable item from Gujarat to Karnataka. I paid 100% Advance on 25th July 2017. The supplier Invoiced on 27th July 2017, for Rs.20,000/- including 18% GST. He despatched the material through VRL Logistics to Bangalore under Freight TOPAY. The material reached Bangalore on 3rd August 2017. I paid Rs.8000 as freight to VRL and they issued me a Delivery Cash Receipt for the same. It is mentioned in that "GST is payable by Consignee-RCM". The Cash receipt is issued by VRL Logistics with Bangalore Branch Address and Karnataka GSTIN.
My Query is
(1). Should i pay GST for the Advance amount of Rs.20,000/- paid in Jul 2017 and the material received in Aug 2017
(2) What is the GST% - 5% or 18% that i should pay for the Freight Charges of Rs.8000/- under RCM. Would i get ITC in both cases ?
(3) Would the place of supply for the purpose of paying RCM on Freight be Bangalore or Gujarat ?
(4) When should i make the payment of RCM to Govt - on the day of receipt of Goods or on the day of filing monthly return ?
You need to make payment at the time of filing return. Payment can be made at any time even in parts.
You need to charge RCM under CGST and SGST. In case of services the place of supply is address of VRL in your case which is Bangalore.
You need to pay at 5%.
If freight was paid to seller then it would be 18%, since you have made payment to VRL (GTA) directly then pay at 5%.
You are buyer so you are not required to pay gst on advance made. Seller will pay GST in July for advance received.
Yes, you will get the ITC benefits of freight charges but in next month after making payment.
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