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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Impact Factor : 8.14

Issue per Year : 12

Volume Published : 7

Issue Published : 79

Article Submitted : 5529

Article Published : 3056

Total Authors : 7817

Total Reviewer : 540

Total Countries : 68

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Authors Name: PRIYA
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Published Paper Id: IJRTI2208112
Published In: Volume 7 Issue 8, August-2022
Abstract: Abstract : Goods and Services Tax is a major reform Indirect tax.GST is a single tax at a National level to levied at all stages right from Manufacturers up to final Consumption. This paper is about a recent change in GST on GTA in India As per section 65 B (26) of the Finance Act 1994,Goods Transport Agency means any person who provide service in relation to transport of goods by road & issue consignment note. Issuance of consignment note was integral & mandatory requirements before any road transport could be brought within the ambit of GTA & also specified class of person ,the tax liability falls on such recipients under the Reverse Charge Mechanism. The review of literature provide a basic understanding on how to proceed with research work & provide insight to learn new information.GST Rate for Goods transporter agencies (GTA) have been amended by the CBIC Department w.ef.18th july 2022 .This research outcome will be favourable to all related parties and will be very strong & useful mechanism for transport agencies.
Keywords: Goods Transport Agency (GTA),Consignment Note, Reverse Charge Mechanism, Position of GTA after amendment forward charge Sec.9(3) of CGST ACT 2017.
Cite Article: "RECENT CHANGE IN GST ON GTA UNDER FCM & RCM,EFFECTIVE FROM 18TH JULY 2022", International Journal of Science & Engineering Development Research (, ISSN:2455-2631, Vol.7, Issue 8, page no.638 - 642, August-2022, Available :
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ISSN: 2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publication Details: Published Paper ID: IJRTI2208112
Registration ID:183586
Published In: Volume 7 Issue 8, August-2022
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Page No: 638 - 642
Country: Panipat , Haryana, India
Research Area: Commerce
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED
Journal Starting Year (ESTD) : 2016

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