watch_later 08/01/18

A client collects nominal delivery charge viz.Rs. 50-100 range.This is rather coolie/labour charge collecting GST in some cases.

Could please suggest where to show this item in Return and under what head/SAC code   


1 Response | Latest response: 10/01/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 10/01/18

If this is for supply of goods and supplier is collecting coolie charges then he has to include these charges in his tax invoice.

As per valuation provisions value of supply includes incidental charges incurred to make supply possible.

If you are paying directly to labors than RCM will be applicable subject to minimum limit allowed.

For supplies from unregistered person you need to create a self invoice and show it in GSTR-2 as normal invoice.

In 3B you have to show in Inward supplies without GST.


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