One transporter's bill in, both answers out: GST under reverse charge and TDS under section 393, on a voucher note you can file.
v1.1 — first publication 2026-11-04.
One transporter's bill in, both answers out: GST under reverse charge and TDS under section 393, on a voucher note you can file.
v1.1 — first publication 2026-11-04.
AI tools for chartered accountants
by CA Karan Gupta
One transporter's bill in, both answers out: GST under reverse charge and TDS under section 393, on a voucher note you can file.
Last statutory update: 4 Nov 2026 — v1.1 — first publication 2026-11-04.
Reverse charge on goods transport agency services — entry 1, Notification 13/2017-Central Tax (Rate); 5% under Notification 11/2017-CT(R) as amended by Notification 15/2025-CT(R) from 22.09.2025; forward-charge option only on an invoice carrying the Annexure III declaration (Notification 05/2022-CT(R)). Time of supply under s.13(3), CGST Act; self-invoice for an unregistered supplier within 30 days (Rule 47A). TDS on carriage of goods — s.393(1), Table Sl. 6(i), Income-tax Act, 2025 (ex-s.194C): 1% / 2%, ₹30,000 per bill and ₹1,00,000 per year; nil deduction for a transporter owning ten or fewer goods carriages who gives a declaration with PAN (s.393(4)); 20% without PAN (s.397(2)); reported in Form 140.
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