REVERSE GST ON FREIGHT PAID

[ ]( # ) [ ]( # )   [ ]( http://r.sigma-institute.website/mk/cl/f/Yhcl8vWfUmIZ1wLq872Cgf6p3Eka7m79bAYwhrLpSSSk5UGsvu5TMx2sA1oZ_uB3O5CVkLaMzjbFdWFIho2kARerTGMTN9RehcsR65bTUjbOZzciy2DuTF4mhyIG6Rf7EJp3xsFFMy7Yt5xBlFH6lS-1FqumzQYr3URMb0rWxXyQnonJjKHa13cKka6asXN9QlXG0NmtxXlO5HW091Xgxx3MZy3JKWIlCmx7xfjUxE0ESgKaf6h0tFIT2LdOj0orhFXC62PJOK5AEkwhSbkBt-A9-3PygIElOZHV5eAQUf86AkiR5X4Nb-QH07Q82Gszm1AvytTL0cF40nqXS2mhHOhD1nRBKTMAFLl3AiF0QdngPMamIw )   [ ]( # ) COMPUTER FOR ONLINE CLASSES [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/RzKe6WtgbL3KSba-I7QDZcEMyNzhNHFdkwx-QZeiN17e_SDHSJGjGATfw8AjCw7dQnhNFd96dJkJc3zB1WvRapCw3xZBBckDAEiZFlbNXZ_qD0RO0BrGi3E35xdWjJmL9O6G2qIt90RRTtrJoCc7e6YDFeHsnwGOtivbTZgujCf93oa-VzC_eI028ObbS1yYyqfPW0decRLD4GvvIItJBHq-HaMDh_OyUM1q9c9g3_lxdpWdXWGmN5QzP_3RDUzTQ6J390-2Nu65tUfjIX1N_Losfd5KVrTgzD8GrhdB_KgGzEPlBB6I0c43-r8AtuBLuK1Og0iQKSwh-KI2F0zVlwe43Dn7vQWCO9pois1Iv9a4X2rDjw ) [ ]( # )   For online classes we are providing a complete set of computer with UPS in following specifications: Monitor 15"; Camera & headphone CPU: 160 GB HDD, 2 GB RAM, Core 2 duo Keyboard, mouse UPS ( Electronic voltage stabilizer ) This complete set we offer pan India for Rs. 21000/- ( All inclusive ) One extra 160 GB Hard disk will be supplied free of cost within 5 years, if present becomes in sufficient. All carry "M.I.'s" 1 year warranty.       [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/zzfwGBfGJeG1UCKwZ6kks6qRL5HNu0zAB35TYOQzruEHEdJurYCN8nUwGffeJ5LHbXV0gwVNKBME0M6qQcrp9AeIM5naj2ANj7L8WJnyHWJXWcxfTlQaDNyeDLxoZ5X60HGisDpdVaK6HnQQlKl5uYtoJyoTKozZJ6nZLNgaV1S9pLUY-JUnhtplaJrlN3YdM1Ren6dXCA0sD_Na6N_T2wbPfUwWhvnsZIFixiRBmRzTsOaWtfx8zacfx6rgoWBlXS0k021aWiE40BtwqCZ2WORINLH0AGG2WuYUtLGfiaqrX6FOy2GYXc3t2Yh6wS30izZ3O_hpFCniP1w33bX1bC-85gysGNEjhBMroI9PPR5_q4BCBA ) We understand the hardships...   Hardships of the parents, hardships of teachers, hardships of every such individual who is now compelled to work from home; be it student or the the professional now computer set is must. we decided to help all such people by providing the complete set including UPS to save your machine for longer life. In comparison to laptops desktop is robust & long  lasting and also cheap & best ! For getting this deal, please click the button below:   [ Button ]( http://r.sigma-institute.website/mk/cl/f/dh3BwIwClXgCqS3gy3epH900gzqT3l8M0YdI7IAoahcABhKkHMg_Il65ZhOt31SWPFr6X7ILMexhARqe5qdRDP0LUtmXYDm-D8wObnOC3x930BCv-69FB-1rmGzpwsFc2OcupRvz9LLByKppNrjqzMzJqIUelqk_EUrOAhuR8OJHa31M07Z9xt1TI_8z_z93aZUdby_m73uruzPq14AEIsL9oxzcqZ492FQY23Gz8Ag-l0Itso49Pd_ULF5Ms4a7007Y3uOO8-p6qo5gTS3BwwU4Bo9hyC8Xv55fjFCj46-_7l-CiXyMlHnHqlEJVplp0zRxnP7J5IzAn0W7vJtvLkuyzkY5xe2HrERfnpam3VsABGMSZQ ) [ ]( # ) [ ]( # )   SIGMA INSTITUTE Delhi Cell: 9899075161 [ ]( http://r.sigma-institute.website/mk/cl/f/RXYRfAdX4sJIfel4U8YqNRikBLW0cTWysTXvQI5vf3WydaHOZNy3LI-hPMhHewbsQzmO_ry-MtXx79xs0gDjCcimlkZ7XpW2llCji4ktUUGH2u2hc7JEjLDRauoFO5WKfVf5E2aGivHV2HiB8wJBbZnNQXacYrctNS8JkVSnZaV31TBZvBHwCk4hN7QxQKBbter9-Ac31oZPsV4Aw8ktoJJZg_VeaKOIAqVfqesbCABI0slYJBVWTJUYREkntMcVcCG3MRHeOMFLAb2QFaxAlaOGGRVJ_ChWq_ClV9kiM1AQQQeau1EkN2em0V1Ug547eEDApjv9FUJVes0b4K3lMpl6TQJiQg ) [ ]( http://r.sigma-institute.website/mk/cl/f/6iIC6cx2diYO1uG53WVL3DsAchKJ3t_h-j9Iq8IPzfL_BvhQAwrSMDVCshyZVeEiiOHDURB8XRZzdJkFeCxiGLHu_MS24Em7IVZmyu4ghnO9J1giWzIAFQN7BvZ1L5RUPb7OrBrAyfVKY9RDlwKdhwwyTmqN3wtCbIlTvVTZbTfBjBtYsfGorAwD7F7lGJdLcHl3_ho1wC0wW61x_ltOO63ASfkdsC8UxZF6_zkFEylhwjub0fFnrSRXf76lBdj0SJO-BNdfRVXpdDwELvO0Jt4J5eSedhFzKYWgjlo42_5e-jIwzjQtg_LxxvGzFmmJlGr0Tmkqs6oz9UgdWEE8-alblQ ) [ ]( http://r.sigma-institute.website/mk/cl/f/NUPkkVhKyeNOd99lC1ShKibdovg2aIp6r9qY_MgfvW7uwSjWC0IRn0dMph1jtObLZ1iMNBNIEIKb3HHapQ1qEpVgclDdVjU3k0BZ_ENA28NU7CF_BSvaD-m1u-ud5BAlZfNzYeRJuPzJmbWYL-eZR5dIEEVCBNICVU1k2xXvVsDYF4WNN-L8FgIca6_iAMoXwOrPRRB0_iqC_tE9ADpd2tEMq7QLeWp8KPeJTs9EnLnu-Xq1qRUa923LSr2NXX3X1wExfxKdNr2RZ8FsFpNY7eDFf-bAjPm5OE-U23S1sLWg3K9E3pXRDPqZmvi9N8ccFXRzAkNvXTGqaTy_vogfYk4 ) [ ]( http://r.sigma-institute.website/mk/cl/f/Q65VMWEynFmixvfHUD8CcgpsIIj1wTeJOBYOk_c3u1SSUHk3gD1BabKineJVaMzmE4zIEYesl0Vjz-6G0vs67P2dukM9mCwmOaFZApLADF2vA3CxQkfyVM-LpfqIJMJvWVasMJZHeWJYcLcn8EZB6bgQ4VNzHBZQis70CzXEwxbfpS3e8y9vE7MAvkU2LfkcivtHFHmSQnedh7cdeaG3ACbgkXxVdz_65wGZnCblACjD4TTk2lYt-KJxjuOXYm2E_POe8LarXzoO8YDpcj7SObo14wjJfTHYo_XU0cMXpUWCGAlNZ6l28Hgg3QGTsrJ_KkhlsxU68HYtnEEhuGeKSsGKSO1bA8OHijsV_XA ) [ ]( http://r.sigma-institute.website/mk/cl/f/VTuI0JN_llrOWAxZ7uUMyBfXucGeg2wVOjSPUEiFtwyKr5rDSEfIGPSlx3p36PTS0ehIs9yEvucO-6FL4wPOIcMKCnYdR8JCZ3rgOpOR5HAQB3WxALSw82kbm8d679Yc47sOrvtJIP6CqmbnpAN3UmGXe7TG8SimuugSNsptZ5AaLY88HuKfqKh-ZiIqeWBjBU627mEbDZVgil7ijBm0uNLFfZNBAR3pjgCzqe6VE17VBqUkQJUazKAxpCKHv8bT8ECUhTrLxTaPRdc-HTfqBChMdcIOFlqMGn0hoI5dTxvDRzJh03d0nd91he4EdihtZne4RqgLKcrBHnYGAZWKx4SOadDgUA ) [ ]( http://r.sigma-institute.website/mk/cl/f/leSfCiR9-vSW4BJeA0qovCm4tZYWxbRpRiDS-1WgAATDRaNrZ1aZwgzWev0m0RyknXha40ZbcFXOE04p_Ozf7_bz8ZmY0_V-o2_9SVlO7zRxEgBmb7klk1kR0kj-NJuqO3zbgKjGNiAr4unrJ_sw6pFBzUWSaFgMh5IGPsgEWZjpBzFfyZN05o6InbyBQf3Ymi8-h1QL-Bxz2PT_SP1TI2ssV7ooRpOEvIX7eufdy8Dbhh6ZK5FXImyU9FVIvibIoDaHDNoYEWSVUgTXPFbzQwe6QPGEKnrmu3bQSGUDf4EZoEpJlJIXxSpd_hNYTY8GAj7fA_EeoffGujmN9CB7t8A1XN7hvrC6LLc9CzUcehncnha1a4dpOtWqObM_OHvhdrszUvtxSlO3IlhIWvw ) [ ]( http://r.sigma-institute.website/mk/cl/f/w5OQvscrdxP5I-DIXyTyl__n4ytrdRQEKuu9ax0CphKdZpySwi38Dp0IjIfn5VK6i3qDHJxhUvUVfqeV4ipuBxIhbFp-dkkIM0Arf44cWXqd6kypB3dUPgoA4CqGQBzF623e70yHmSRDbNNV2nreXmrR1vsDPUt5CUfh04ttcKENn_JdiqD2ZJe6iNFGKZOSmqvWRady_n9DjHi5TekjMYgcPnnY27r-J3T25iIJKrdTHmQ861fJkZ87GnpyIkM089kt14DMqz8pfPEfAn9ecdBVFbxosnNj-rgah9cEROCwqABxKOxQTZ7CXjNPWkhtTqXLtONE-ULE14uioSiEPXZAuhSOkDR_-pSpxlyf ) [ ]( http://r.sigma-institute.website/mk/cl/f/IA3hL4vrU_Elww8LGkRevwFx45nIdnH1jMPr8LUjwQhqzMD7jEwDgbJV2BptwEDT_qxCCsPGw2AmRmYiJudc2xYndIM3oyTYzWbLShuC3zrkgqaa0YqTkDk5SQWsahr-7StblF2t3_OmFb9JL3Wx5QAha_VXWyhnse7jC8Q7PXzU5-gsVUkkUD8U7npj_L0rPB-rT6ylNmMeo4vsL-D0tLgj566bAHFN_L9OVfu_HSINqnPGGJIg9c3_2deNAFcmtYuDyHp5vQjbSzfENPOxLNS2E-lYQEtDHESTzqhjilrSYBvweTQnb-ROq9EJSEGMjRWAePvOogesoa8DCa20T65LvHJQAlMCjAZ5 )   [ ]( # )   You received this email because you are registered with Sigma Institute   [ Unsubscribe here ]( http://r.sigma-institute.website/mk/un/PDm-UQczMIw-0GdAfXrGWuyqVYEvsTPVQdFICmfW0-079ySNeA64tb-HPGuxF0k5fRSzSHl5xBwDLOFbErsNeihCRulOzXtHYzojZlmNYHzxR4auweLmMGidnZiUIzoro2qd2ZFJjEvapVF3eG2j_hWvI_qjpletSzMqinsjm8YA-SIOsSChPFgihRMPn8Amr3KJM-rCLfPf6dz_GSTSqKKE9tM )   [ ]( # )   © 2020 Sigma Institute   more  

Supply of services by a GTA in respect of transportation of goods by road is subject to RCM. Following specified persons are required to pay GST when such persons are received transportation of goods by road from a Goods Transport agency: a) Any factory registered under Factories Act. b) Any Society registered under society registration Act/ or any other law for time being in force. c) Any Co-operative society established by or under any law, d) Any person registered under CGST/SGST/IGST/UTGST Act. e) Any body corporate established by or under any law, f) Any partnership firm whether registered or not (including AOPs) g) Any casual taxable persons located in taxable territory. The rate of GST prescribed for GTA services is 5% (IGST) and same shall be discharged by the above specified recipient of service. When the GTA services are provided to persons other than above specified persons, then the liability to pay GST would be on GTA itself under forward charge. The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose. more  

iam having a doubt. if i book a goods through a transport agency. that transport agency will not issue a note, because they don't have a truck on their name & that agency arranges a truck through another agency. this agency will issue a LR & the second agency will pay charges to real owner of truck. how to pay gst & how to get REM. more  

I think RCM on freight is also exempt up to Rs.5000 so fright above 5000 GST should be paid under RCM . AM I correct? Comments please more  

Dear Sanjeev Kumar first of all I would like to clear that transporters are exempt under GST. They have no liability of paying GST on freight charged by them. If you are a registered dealer and you are paying freight for your inward supplies then under reverse charge mechanism (RCM) you are liable to pay IGST, CGST or SGST as the case may be and for that you have to issue invoice also under RCM. There is a myth that if you pay GST under RCM on freight you can claim Input Tax Credit on it. Input is only available if you have a consignee note. If you dont have a consignee note then you are bound to pay GST under RCM but not entitled for any Input Credit on it. Please remember that on transportation through road there is consignor or consignee is liable for payment of GST under RCM. more