RCM (Reverse Charge Mechanism) on Transportation Charges (GTA Services)

RCM on Transportation Charges (GTA Services) - Professional Guide

🚚 Reverse Charge Mechanism (RCM) on Transportation Charges

Goods Transport Agency (GTA) Services under CGST Act, 2017

CA / ICAI Style Professional Guide for Education & Reference

📜 1. Legal Foundation

Primary Provisions:

  • Section 9(3), CGST Act, 2017 - Empowers Government to specify categories where tax is paid on reverse charge by recipient
  • Section 5(3), IGST Act, 2017 - Corresponding provision for inter-state supplies

Key Principle: The Government may, on recommendations of GST Council, specify categories of supply of goods or services where tax shall be paid under Reverse Charge by the recipient instead of the supplier.

Enabling Notifications:

Notification No. Date Purpose
13/2017-CT (Rate) 28.06.2017 Specifies services under RCM including GTA
12/2017-CT (Rate) 28.06.2017 Defines GTA and exemptions
11/2017-CT (Rate) 28.06.2017 Prescribes tax rates for GTA services
20/2017-CT (Rate) 22.08.2017 Amendment to tax rates

📚 2. Definition of Goods Transport Agency (GTA)

Official Definition (Notification No. 12/2017-CT (Rate)):

"Goods Transport Agency (GTA)" means any person who provides service in relation to transport of goods by road AND issues a consignment note.

🔴 CRITICAL REQUIREMENT:

WITHOUT CONSIGNMENT NOTE = NOT A GTA = NO RCM

The issuance of consignment note is the decisive factor for GTA classification.

Essential Elements for GTA Classification:

Element Requirement Impact if Absent
Transport of Goods Must be goods, not passengers Service not covered under GTA
By Road Must be road transport Rail/Air/Sea not covered
Consignment Note Must be issued NOT GTA, RCM not applicable

What is NOT a GTA?

  • Individual truck owners without consignment note
  • Local transporters (tempo, auto, small vans) without formal documentation
  • Transport arranged directly by recipient without GTA intermediary
  • Courier services (different category)

⚖️ 3. Applicability of RCM on GTA Services

Who Must Pay Tax Under RCM? (Notification No. 13/2017-CT (Rate))

RCM applies when GTA services are received by the following categories of recipients:

S.No. Category of Recipient Legal Basis RCM Applicable?
1 Factory registered under Factories Act, 1948 Manufacturing units ✅ Yes
2 Society registered under Societies Registration Act, 1860 Registered societies ✅ Yes
3 Cooperative Society Co-op under state/central law ✅ Yes
4 Body Corporate Companies, LLPs, etc. ✅ Yes
5 Partnership Firm (Registered/Unregistered) All partnership firms ✅ Yes
6 Casual Taxable Person As per Section 2(20) CGST ✅ Yes
7 Individual/Proprietorship/HUF Not in notified list ❌ No (GTA pays tax)

📍 Location Requirement:

The recipient must be located in the taxable territory (i.e., within India excluding certain exempt areas).

Conditions for RCM Applicability - All Must Be Met:

  1. Service Provider is GTA (issues consignment note)
  2. Recipient falls in notified category (factory, company, partnership, etc.)
  3. Recipient located in taxable territory
  4. GTA has NOT opted for forward charge @12%
  5. Service not exempt under Notification 12/2017

💰 4. Tax Rates Applicable

Mode of Taxation GST Rate CGST SGST/UTGST IGST ITC Eligibility Who Pays?
Reverse Charge (Default) 5% 2.5% 2.5% 5% ✅ Available to Recipient Recipient
Forward Charge (If GTA opts) 12% 6% 6% 12% ✅ Available to GTA GTA

📊 Comparison: RCM vs Forward Charge

Aspect RCM (5%) Forward Charge (12%)
Tax Rate Lower (5%) Higher (12%)
Tax Payer Recipient GTA (Supplier)
ITC on Inputs Not available to GTA Available to GTA
Compliance Burden On Recipient On GTA
Option Period Default mechanism Must opt at start of FY
Cash Flow Recipient pays tax GTA pays tax

Reference: Notification No. 11/2017-CT (Rate) dated 28.06.2017 as amended by Notification No. 20/2017-CT (Rate) dated 22.08.2017

🔄 5. Option for Forward Charge

Circular No. 177/09/2022-GST dated 03.08.2022

GTA can opt to pay tax under forward charge @12% instead of recipient paying under RCM @5%

Key Provisions of Forward Charge Option:

Aspect Requirement
When to Opt? At the beginning of the Financial Year
Validity Period Entire Financial Year (cannot change mid-year)
Tax Rate 12% (6% CGST + 6% SGST or 12% IGST)
ITC Benefit GTA can claim ITC on inputs, input services, capital goods
RCM Applicability Not applicable for that entire Financial Year
Declaration GTA must provide written declaration to recipients

Benefits & Drawbacks:

✅ Benefits for GTA:

  • Can claim ITC on inputs
  • Better cash flow management
  • Simplified compliance (no RCM tracking)
  • Competitive advantage if passing on ITC benefit

❌ Drawbacks:

  • Higher tax rate (12% vs 5%)
  • Commitment for entire year
  • Compliance burden on GTA
  • May lose price competitiveness

⚠️ Important for Recipients:

Recipients must verify whether GTA has opted for forward charge. If yes, recipient should NOT pay RCM and should claim ITC from invoice issued by GTA.

🛡️ 6. Exemptions from RCM

Notification No. 12/2017-CT (Rate) dated 28.06.2017

The following services by GTA are exempt from GST (hence RCM not applicable):

Category-wise Exemptions:

1️⃣ Agricultural Produce

Item Exemption Status
Agricultural produce ✅ Exempt
Milk ✅ Exempt
Salt ✅ Exempt
Food grains (wheat, rice, pulses) ✅ Exempt
Organic manure ✅ Exempt
Fertilizers ✅ Exempt

2️⃣ Value-Based Exemptions

Basis Threshold Exemption
Per Consignment Freight charge ≤ ₹1,500 ✅ Fully Exempt
Per Consignee Freight charge ≤ ₹750 ✅ Fully Exempt
📝 Example:

Consignment 1: 3 packages to same consignee, total freight ₹1,200

Per consignee: ₹1,200 (exceeds ₹750) → NOT Exempt

Per consignment: ₹1,200 (within ₹1,500) → Exempt

Result: ✅ Service is Exempt (meets per consignment criteria)

Summary - When NO RCM Applies:

  • ✅ Transportation of exempt goods (agriculture, milk, salt, food grains, manure, fertilizers)
  • ✅ Freight ≤ ₹1,500 per consignment
  • ✅ Freight ≤ ₹750 per consignee
  • ✅ No consignment note issued (not GTA)
  • ✅ GTA opted for forward charge @12%
  • ✅ Recipient is individual/HUF/proprietor (not notified category)

⚖️ 7. Landmark Judicial Pronouncements

Case 1: CCE vs. Nandganj Sihori Sugar Co. Ltd.

Citation 2014 (34) STR 850 (Tribunal - Delhi)
Issue Whether transport without consignment note qualifies as GTA
Held Without consignment note → Not GTA → No RCM liability
Principle Consignment note is essential for GTA classification
Impact Transporters not issuing CN cannot be treated as GTA

Case 2: CCE vs. Kanaka Durga Agro Oil Products Pvt. Ltd.

Citation 2019 (27) GSTL 481 (Tribunal - Hyderabad)
Issue Transport by individual truckers without CN
Held Transport by individual truck operators = Not GTA service
Principle Individual transporters without formal GTA setup not covered
Impact Local truck hiring without CN does not attract RCM

Case 3: M/s. Kisan Sahkari Chini Mills Ltd.

Citation 2017 (52) STR 254 (Tribunal - Allahabad)
Issue Local transport without consignment note
Held Local transport without CN = No GTA = No RCM
Principle Mere transport activity doesn't make one GTA
Impact Distance (local vs long) irrelevant; CN is determinative

Case 4: Bharat Oman Refineries Ltd.

Citation 2020 (38) GSTL 454 (Tribunal - Delhi)
Issue Core test for GTA classification
Held Consignment note = core test for GTA classification
Principle Legal definition of GTA hinges on consignment note issuance
Impact Reaffirmed CN as decisive factor across jurisdictions

Case 5: M/s Hindustan Zinc Ltd. vs. UOI

Citation 2024-TIOL-317-HC-Raj-GST (Rajasthan High Court)
Issue Timing of RCM liability - accrual vs payment
Held RCM liability arises on accrual basis, not payment
Principle Accounting recognition required when service received
Impact Must book RCM when goods received, not when freight paid

🔑 Key Legal Principles Established:

  1. Consignment Note is Mandatory - Without it, no GTA, no RCM
  2. Individual Truckers ≠ GTA - Hiring individual vehicles doesn't create GTA relationship
  3. Form over Distance - Local or long-distance irrelevant; documentation matters
  4. Accrual Basis - RCM liability arises when service received, not when paid
  5. Burden of Proof - Recipient must verify GTA status and CN before paying RCM

📊 8. Compliance Snapshot for Recipients

Particular Recipient's Action Due Date / Reporting
Tax Liability Pay 5% GST under RCM (2.5% CGST + 2.5% SGST or 5% IGST) By 20th of next month
ITC Claim Allowed if used for business purposes (taxable supplies) Same month as payment
GSTR-3B Reporting Table 3.1(d) - RCM liability
Table 4A(3) - ITC on RCM		 By 20th of next month
GSTR-1 Reporting Not required (supplier's obligation) N/A
Invoice Self-invoice under Rule 46 When service received
E-Invoice Only GTA issues, not recipient N/A for recipient
E-Way Bill GTA generates (if applicable) Before transport
Books of Account Separate RCM register recommended Continuous
Annual Return Disclose in GSTR-9 (Table 6J - RCM supplies) By 31st December

📝 Documentation Checklist:

  • ☑️ Copy of consignment note from GTA
  • ☑️ Lorry receipt / Transport receipt
  • ☑️ Self-invoice prepared under Rule 46
  • ☑️ Proof of RCM payment (Challan)
  • ☑️ E-way bill (if applicable)
  • ☑️ Declaration from GTA regarding forward charge option
  • ☑️ GST registration certificate of GTA
  • ☑️ Rate confirmation (5% RCM or 12% forward charge)

🔍 Verification Steps Before Payment:

Step Verification Point Document/Source
1 Is transporter a GTA? Check for consignment note
2 Is our entity in notified category? Verify company/firm registration
3 Has GTA opted for forward charge? Written declaration from GTA
4 Is service exempt? Check goods type & freight value
5 Calculate GST amount Freight amount × 5%
6 Verify GSTIN of GTA GST portal verification

🧮 9. Accounting Entries for RCM

Accounting Treatment (As per ICAI Guidance - January 2025)

Key Principle: RCM liability and ITC must be recognized on accrual basis when service is received, regardless of payment timing.

Scenario 1: GTA Service Received (Freight ₹10,000)

Journal Entry at Time of Receipt of Service:

Particulars Debit (₹) Credit (₹)
Freight / Transportation Expenses A/c 10,000
Input CGST A/c 250
Input SGST A/c 250
    To GTA (Creditor) A/c 10,000
    To GST Payable - RCM A/c (CGST) 250
    To GST Payable - RCM A/c (SGST) 250
Total 10,500 10,500

Note: GST @ 5% = ₹500 (2.5% CGST + 2.5% SGST)

Journal Entry at Time of Payment of GST (Under RCM):

Particulars Debit (₹) Credit (₹)
GST Payable - RCM A/c (CGST) 250
GST Payable - RCM A/c (SGST) 250
    To Bank A/c / Cash Ledger A/c 500
Total 500 500

Journal Entry at Time of Payment to GTA:

Particulars Debit (₹) Credit (₹)
GTA (Creditor) A/c 10,000
    To Bank A/c 10,000
Total 10,000 10,000

Scenario 2: Inter-State Transport (IGST Applicable)

Journal Entry (Freight ₹10,000, IGST @ 5% = ₹500):

Particulars Debit (₹) Credit (₹)
Freight / Transportation Expenses A/c 10,000
Input IGST A/c 500
    To GTA (Creditor) A/c 10,000
    To GST Payable - RCM A/c (IGST) 500
Total 10,500 10,500

Impact on Financial Statements:

Statement Line Item Impact
Profit & Loss Freight Expenses ₹10,000 (GST is neutral if ITC claimed)
Balance Sheet - Assets Input Tax Credit ₹500 (till utilized)
Balance Sheet - Liabilities GST Payable (RCM) ₹500 (till payment made)
Cash Flow Statement Operating Activities Outflow of ₹10,500 total

⚠️ Critical Accounting Points:

  • Accrual Basis: Book liability when service received, not when paid
  • Self-Invoice: Must be prepared under Rule 46, CGST Rules
  • ITC Claim: Can be claimed in same month, but only after RCM payment
  • Neutral Impact: GST has no P&L impact if ITC is eligible and claimed
  • Blocked Credits: If freight for exempt supplies, ITC cannot be claimed

Balance Sheet Presentation:

Balance Sheet (Extract)
Current Assets
Input Tax Credit - CGST ₹250
Input Tax Credit - SGST ₹250
Current Liabilities
GST Payable - RCM (CGST) ₹250
GST Payable - RCM (SGST) ₹250
Trade Payables - GTA ₹10,000

🔒 10. Penalty & Interest Provisions

Interest on Late Payment:

Section 50(1) of CGST Act, 2017

Aspect Details
Interest Rate 18% per annum
Calculation Period From due date till actual payment date
Calculated On Tax amount unpaid
Formula (Tax Amount × 18 × Number of Days) / (100 × 365)
Minimum Period Even 1 day delay attracts interest
📝 Example - Interest Calculation:

RCM Tax Due: ₹10,000

Due Date: 20th January

Payment Date: 10th February (21 days late)

Interest: (10,000 × 18 × 21) / (100 × 365) = ₹103.56

Penalty for Non-Payment:

Sections 73 & 74 of CGST Act, 2017

Section 73 - Where no fraud/willful misstatement:
Component Amount
Tax Short Paid Full Amount
Interest @ 18% p.a. From due date to payment
Penalty 10% of tax amount (if paid before SCN) OR
10% of tax amount (minimum) after SCN
Section 74 - Where fraud/willful misstatement/suppression:
Component Amount
Tax Short Paid Full Amount
Interest @ 18% p.a. From due date to payment
Penalty 15% of tax amount (if paid before SCN) OR
Higher of 100% tax OR ₹10,000 after SCN

Time Limits for Demand:

Situation Time Limit for SCN Section
Normal Case (No fraud) 3 years from due date of annual return Section 73
Fraud/Suppression/Wilful misstatement 5 years from due date of annual return Section 74

Other Consequences:

  • ITC Reversal: If RCM not paid, ITC claimed must be reversed with interest
  • GST Audit: Non-compliance may trigger special audit under Section 65
  • Refund Blocking: Any refund claims may be adjusted against RCM dues
  • Legal Proceedings: Prosecution possible in cases of fraud/evasion
  • Reputation Risk: Compliance rating affected on GST portal

Best Practices to Avoid Penalties:

  1. ✅ Maintain proper RCM register with all GTA invoices
  2. ✅ Pay RCM by 20th of next month without fail
  3. ✅ Claim ITC only after RCM payment in same month
  4. ✅ Verify GTA status and consignment note before booking
  5. ✅ Keep backup documentation (CN, LR, E-way bill)
  6. ✅ Reconcile GSTR-3B with books monthly
  7. ✅ File annual return on time with correct RCM disclosure
  8. ✅ Conduct periodic self-audit of RCM transactions

📝 Complete Penalty Example:

Scenario: Company failed to pay RCM on GTA services

RCM Tax Amount: ₹50,000

Due Date: 20th March 2024

Detection Date: 20th September 2024 (6 months late)

Tax Short Paid ₹50,000
Interest (50,000 × 18% × 183 days / 365) ₹4,520
Penalty @ 10% (Section 73 - no fraud) ₹5,000
Total Recovery ₹59,520

💡 11. Key Takeaways

1️⃣ Consignment Note is Essential

Consignment Note = Essence of GTA. Without it, no GTA classification and no RCM liability arises.

2️⃣ RCM Trigger Mechanism

Section 9(3) + Notification 13/2017 = RCM trigger for notified recipients (factory, company, partnership, etc.)

3️⃣ Exemptions Available

Exemption under Notification 12/2017 = No RCM for agriculture goods, small value freight (≤₹1,500 or ≤₹750)

4️⃣ Forward Charge Alternative

Forward Charge @12% = GTA liability, not recipient. GTA must opt at FY beginning.

5️⃣ Documentation is Key

Maintain proper documentation: CN, LR, self-invoice, payment proof, and annual declaration.

6️⃣ Tax Rate Difference

RCM = 5% (lower rate), Forward Charge = 12% (higher rate with ITC benefit to GTA)

7️⃣ ITC Eligibility

Recipient can claim ITC on RCM paid if used for taxable supplies. Must pay first, then claim.

8️⃣ Accrual Basis Accounting

RCM liability arises on accrual basis when service received, not when payment is made.

9️⃣ Individual Transporters

Transport by individual truckers/local vehicles without CN = Not GTA = No RCM (per case laws)

🔟 Penalty & Interest

Interest @18% p.a. + Penalty @10% minimum for non-payment. Timely compliance is crucial.

1️⃣1️⃣ GSTR-3B Reporting

Report in Table 3.1(d) for liability and Table 4A(3) for ITC claim by 20th of next month.

1️⃣2️⃣ Verification Before Payment

Always verify: (1) Is GTA? (2) CN issued? (3) Forward charge opted? (4) Service exempt?

🎓 Exam / Audit Tip (CA Professional Edge)

Always establish the following sequence in exams or audits:

Section 9(3)
↓
Notification 13/2017
↓
Consignment Note
↓
Recipient Category
↓
Exemption Check (Not. 12/2017)
↓
Forward Charge Option
↓
RCM Applicability Decision

📚 ICAI Background Material Reference

ICAI Background Material Vol. 1 (January 2025)

Chapter 6, Paras 6.1 to 6.4

Covers RCM mechanism and GTA interpretation comprehensively with practical examples and case studies.

📊 12. RCM Decision Flowchart

Transportation Service by Road
↓
Is Consignment Note Issued?
← NO
NOT a GTA
No RCM Applicable
Service Exempt/Regular Supply
END
YES →
GTA Confirmed
↓
Is Recipient in Notified Category?
(Factory, Company, Partnership, etc.)
← NO
RCM Not Applicable
GTA pays tax (if registered)
END
YES →
Service Exempt?
(Agriculture, ≤₹1500/₹750)
← YES
Exempt Service
No GST, No RCM
END
NO →
GTA Opted for Forward Charge?
(@12%)
← YES
Forward Charge
GTA pays 12% GST
Recipient claims ITC from invoice
END
NO →
⚡ RCM APPLICABLE ⚡
Recipient pays 5% GST
(2.5% CGST + 2.5% SGST or 5% IGST)

Actions Required:
✓ Prepare self-invoice
✓ Pay by 20th next month
✓ Report in GSTR-3B
✓ Claim ITC if eligible
END

Legend:

No RCM / Exempt
Continue Process
Forward Charge
RCM Applicable

🧠 13. Comprehensive Mind Map - RCM on GTA Services

Note: This interactive mind map provides a visual overview of all key concepts related to RCM on GTA Services. Each node represents a major topic covered in this guide.

📝 14. Practical Examples & Case Studies

Example 1: Standard RCM Case

Facts:

  • ABC Pvt. Ltd. (registered company) hires XYZ Transporters (GTA)
  • Transport of raw materials from Supplier to Factory
  • Freight charges: ₹50,000
  • Consignment note issued by GTA
  • GTA has NOT opted for forward charge
  • Service is not exempt

Analysis:

Is CN issued? ✅ Yes → GTA confirmed
Recipient category? ✅ Company (notified category)
Exempt service? ❌ No
Forward charge? ❌ No

Conclusion: RCM APPLICABLE

Calculation:

Freight Amount ₹50,000
CGST @ 2.5% ₹1,250
SGST @ 2.5% ₹1,250
Total GST under RCM ₹2,500
Total Payment to GTA ₹50,000
GST Payment to Government ₹2,500
Total Outflow ₹52,500

Actions by ABC Ltd.:

  1. Receive consignment note from GTA
  2. Prepare self-invoice under Rule 46
  3. Pay ₹50,000 to GTA (no GST on this payment)
  4. Pay ₹2,500 GST to Government by 20th of next month
  5. Report in GSTR-3B: Table 3.1(d) and Table 4A(3)
  6. Claim ITC of ₹2,500 in same month (after payment)

Example 2: Individual Trucker (No RCM)

Facts:

  • PQR Manufacturing Ltd. hires individual truck owner
  • Local transport of finished goods to warehouse
  • Freight charges: ₹8,000 paid in cash
  • No consignment note issued
  • Only verbal agreement and receipt

Analysis:

Is CN issued? ❌ No → NOT a GTA

Conclusion: RCM NOT APPLICABLE

Since no consignment note is issued, the transporter is not classified as GTA. Per judicial precedents (Nandganj Sihori case), RCM does not apply.

Actions by PQR Ltd.:

  1. Pay ₹8,000 to truck owner
  2. Obtain receipt with vehicle number and driver details
  3. Book as freight expense in accounts
  4. NO RCM payment required
  5. NO ITC available
  6. Maintain documentation for audit purposes

Example 3: Exempt Service (Agriculture Goods)

Facts:

  • XYZ Cooperative Society hires ABC Transporters (GTA)
  • Transport of wheat (agricultural produce) from farm to warehouse
  • Freight charges: ₹25,000
  • Consignment note issued
  • GTA has not opted for forward charge

Analysis:

Is CN issued? ✅ Yes → GTA confirmed
Recipient category? ✅ Cooperative Society (notified)
Goods transported? Wheat (Agricultural produce)
Exempt under Not. 12/2017? ✅ Yes (Agriculture goods)

Conclusion: SERVICE EXEMPT - NO RCM

Actions by XYZ Society:

  1. Pay ₹25,000 to GTA
  2. NO GST payment required
  3. NO RCM applicable
  4. Service is fully exempt
  5. Maintain CN and exemption documentation

Example 4: Forward Charge Option

Facts:

  • LMN Pvt. Ltd. (company) hires DEF Logistics (GTA)
  • Transport of machinery parts
  • Freight charges: ₹1,00,000
  • Consignment note issued
  • GTA has opted for forward charge @12%

Analysis:

Is CN issued? ✅ Yes → GTA confirmed
Recipient category? ✅ Company (notified category)
Forward charge opted? ✅ Yes @12%

Conclusion: FORWARD CHARGE - RCM NOT APPLICABLE

Calculation:

Freight Amount ₹1,00,000
CGST @ 6% ₹6,000
SGST @ 6% ₹6,000
Invoice Amount ₹1,12,000

GST charged by GTA in invoice

Actions by LMN Ltd.:

  1. Receive tax invoice from GTA (showing 12% GST)
  2. Pay ₹1,12,000 to GTA (including GST)
  3. NO RCM payment required
  4. Claim ITC of ₹12,000 from GTA's invoice
  5. Report in GSTR-2B and GSTR-3B as regular purchase

Actions by DEF Logistics (GTA):

  1. Collect ₹12,000 GST from customer
  2. Pay ₹12,000 GST to Government
  3. Can claim ITC on its inputs and services

Example 5: Small Value Exemption

Facts:

  • RST Industries (partnership firm) hires local GTA
  • Transport of small consignment of spares
  • Freight charge: ₹1,200 per consignment
  • Consignment note issued
  • GTA not opted for forward charge

Analysis:

Is CN issued? ✅ Yes → GTA confirmed
Recipient category? ✅ Partnership firm (notified)
Freight amount? ₹1,200 per consignment
Exempt (≤₹1,500)? ✅ Yes

Conclusion: EXEMPT SERVICE - NO RCM

Since freight is ≤ ₹1,500 per consignment, service is exempt under Notification 12/2017.

Actions by RST Industries:

  1. Pay ₹1,200 to GTA
  2. NO GST payment required
  3. Service is exempt due to small value
  4. Maintain CN showing freight amount

Summary Comparison - All Examples

Example Scenario RCM? GST Rate Who Pays Tax? Reason
1 Standard GTA with CN ✅ Yes 5% Recipient All conditions met
2 Individual trucker, no CN ❌ No - - Not a GTA
3 Agriculture goods transport ❌ No Exempt - Exempt goods
4 GTA opted forward charge ❌ No 12% GTA Forward charge
5 Small value (≤₹1,500) ❌ No Exempt - Value exemption

⚠️ Educational Disclaimer

This resource is for educational purposes only and does not constitute legal or professional advice.

While every effort has been made to ensure accuracy, readers should:

  • ✓ Verify information with latest notifications and circulars
  • ✓ Consult qualified professionals for specific cases
  • ✓ Check for amendments and updates to GST provisions
  • ✓ Not rely solely on this guide for compliance decisions

The author/publisher assumes no liability for any errors, omissions, or damages arising from the use of this information.

Prepared by: CA Amanuddin Mallick

Based on: CGST Act 2017, ICAI Background Material (Jan 2025), Notifications, Circulars & Judicial Precedents

Last Updated: November 2025

Reference: Professional & Classroom Use

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