GST Returns for Goods Transport Agency (GTA)

GTA compliance is the most option-heavy services regime under GST. Under Notification 5/2022-Central Tax (Rate) dated 13 July 2022 (effective 18 July 2022), a Goods Transport Agency was given a three-option framework: (a) 5% under Reverse Charge as default - the recipient (factory, registered person, body corporate, partnership, society, cooperative per Notification 13/2017-CT(R)) pays the tax; (b) 5% under Forward Charge by filing Annexure V (the GTA pays, no ITC); or (c) 12% under Forward Charge by filing Annexure V (the GTA pays, full ITC). The 50th GST Council Meeting on 11 July 2023 extended the Annexure V deadline from 15 March to 31 March of the preceding FY and made the declaration deemed continuing - once filed for an FY, the FCM option carries forward to future FYs until specifically reversed.

The 56th GST Council Meeting effective 22 September 2025 restructured GTA rates under GST 2.0 - the 12% FCM option was replaced by an 18% FCM option with full ITC (per the official PIB FAQ on the Council decisions). The 5% rates (RCM default and FCM Annexure V) continue unchanged. Container Train Operators (CTO) now have a 5% no-ITC vs 18% with-ITC choice. Multimodal transport is taxed at 5% with restricted ITC where no air leg is involved, and 18% with full ITC where the consignment includes an air leg. The consignment note remains the defining characteristic of a GTA - without it, road transport falls outside the GTA framework. Patron Accounting LLP runs end-to-end GTA GST compliance starting from INR 1,499 per month per GTA / GSTIN.

Content is reviewed quarterly for accuracy.

Any GTA-related business with the following compliance footprint needs ongoing monthly GST support:

• Goods Transport Agencies issuing consignment notes - any size, any State
• Fleet operators and trucking businesses serving multiple corporate / B2B clients
• Road logistics companies with mixed RCM-recipient and non-recipient customers
• GTAs evaluating 5% no-ITC vs 18% with-ITC FCM economics (especially with significant truck purchase / maintenance / fuel ITC)
• Courier B2B operators with a consignment note-based service offering
• Container Train Operators (CTO) under Indian Railways or private agreements
• Multimodal transport operators (road + rail + sea, or with an air leg)
• Express logistics and same-day delivery operators with GTA classification
• Refrigerated transport (reefer) and specialised cargo transporters
• GTAs servicing exclusively RCM-recipients (potentially exempt from registration under Notification 5/2017-CT)
• GTAs facing DRC-01C / ASMT-10 on Annexure V status or RCM under-reporting by recipients

Statutory Deadlines

GSTR-1 by the 11th of the following month (or 13th for QRMP). GSTR-3B by the 20th (or 22nd / 24th for QRMP). Annexure V by 31 March of the preceding FY for the FCM option for the next FY (deemed continuing thereafter per the 50th GST Council, 11 July 2023). New GTAs - Annexure V within 45 days of the GST registration application OR 1 month from the registration certificate, whichever is later. E-way bill generation before the movement of goods (consignment value over INR 50,000 inter-state).

The GST portal accepts PDF or JPEG uploads. GTA compliance depends on accurate customer recipient-class and consignment data.

• GST registration certificate and login credentials
• Fleet details (truck registration numbers, ownership / lease, capacity)
• Consignment note format and serial control
• Annexure V filing history (if previously filed)
• Customer master with PAN, GSTIN, registration status, and Notification 13/2017-CT(R) recipient class tag
• Vendor master with GSTIN, supply category, and ITC eligibility flag
• Past 12 months GSTR-1, GSTR-3B, GSTR-2B
• Invoice template (with or without Annexure III declaration depending on RCM / FCM)
• E-way bill credentials and recent movement log
• Any prior DRC-01C, ASMT-10, or notice on GTA classification / RCM / Annexure V

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Returns for Goods Transport Agency (GTA) consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

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Trusted by Hyundai, Asian Paints, Bridgestone, and a growing portfolio of GTAs, fleet operators, B2B couriers, and multimodal transport operators across Pune, Mumbai, Delhi, and Gurugram.

Outcome proof: a Gurugram-based GTA with 42 trucks and INR 14 crore annual freight turnover switched from 5% RCM default to 18% FCM via Annexure V (filed 28 February 2026 for FY 2026-27) - a net annual cash benefit of INR 38 lakh from full ITC on truck purchase, fuel, tyres, maintenance, and insurance offsetting the higher invoice rate to corporate customers who themselves claim ITC.

With offices in Pune, Mumbai, Delhi and Gurugram, Patron Accounting serves businesses across India both in-person and remotely. See our GST returns support in Gurugram for local coordination.

GTA compliance connects with other GST workstreams. Patron also handles:

• GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
• GST Returns - core monthly GSTR-1 / GSTR-3B compliance for non-GTA flows.
• GST Audit - statutory and management audit including Annexure V and 18% ITC review.
• GST Notice - ASMT-10, DRC-01A, and DRC-01 representation on GTA / Annexure V.

We also offer GST Returns for Travel and Logistics (the broader transport / travel sector including tour operator, freight forwarder, and CHA), GST Reverse Charge Mechanism (RCM) Compliance (GTA RCM plus import-of-services, director, and legal RCM), GST Place of Supply Determination (Sections 12(8) / 13(9) IGST for transport), and GST Classification and HSN/SAC Advisory (SAC 9965 / 9966 / 9967 transport classification), as part of the same engagement.

Governing Act and Rules: Central Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017, read with the CGST Rules, 2017 and the rate notifications under Heading 9965 / 9966.

Authoritative references: CBIC CGST notifications (5/2022 and 13/2017-CT(R)), the PIB FAQ on the 56th GST Council Meeting, and the GST Portal (Annexure V filing).

The 31 March Annexure V deadline is annual - missing it locks the GTA in default RCM for the next FY with no opportunity for 18% with-ITC.

Many GTAs continue at 5% no-ITC under inertia despite a substantial ITC base on truck, fuel, and maintenance that would make 18% FCM materially net positive. Customer disputes on RCM applicability surface during their own GSTR-3B reconciliation, and voluntary disclosure under Section 73(5) before an SCN waives penalty.

Patron Accounting starts from INR 1,499 per month - the smallest investment a GTA can make against a typical 18% ITC under-claim on a single FY.

GTA GST is the most option-heavy services framework - 5% RCM default per Notification 13/2017-CT(R), 5% FCM no-ITC via Annexure V, and 18% FCM with full ITC via Annexure V (post 22 September 2025, replacing the earlier 12% option per the 56th GST Council Meeting recommendations under GST 2.0).

The Annexure V deadline is 31 March of the preceding FY (extended from 15 March per the 50th GST Council, 11 July 2023) and the declaration is now deemed continuing. The consignment note is the defining characteristic; without it, road transport falls outside the GTA framework. Section 23 read with Notification 5/2017-CT exempts RCM-only GTAs from registration, and Container Train Operators and multimodal transport have separate rate frameworks.

Patron Accounting LLP, with CA and CS professionals practising for 15+ years across Pune, Mumbai, Delhi, and Gurugram, runs end-to-end GTA GST compliance starting from INR 1,499 per month per GTA / GSTIN. Pair it with core GST Returns, a periodic GST Audit, and expert GST Notice representation.