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GST Returns for Travel and Logistics

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Documents: Tour itineraries, vendor invoices, Annexure V status, consignment notes, and place-of-supply log.

Fees: Starting from INR 1,999 per month (Exl GST and Govt. Charges) per business or GSTIN.

Eligibility: Tour operators, travel agents, GTAs, freight forwarders, CHAs, and courier and rail logistics operators.

Timeline: GSTR-1 by 11th, GSTR-3B by 20th, Annexure V FCM declaration by 15 March of the preceding FY.

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Travel and Logistics GST Compliance at a Glance

📌 TL;DR - GST Returns for Travel and Logistics Services at a Glance

Tour operator = 5% without ITC under Heading 9985(i); ancillary services = 18% under Heading 9985(iii); no 18%-with-ITC option for the tour operator service itself. GTA post 18 July 2022 (Notification 5/2022-CT(R)) = 5% RCM default, or 5% FCM (no GTA ITC) / 12% FCM (full GTA ITC) by Annexure V filed by 15 March of the preceding FY. Freight forwarder / CHA = 18% under Heading 9967. Air travel = economy 5% / business 12% (Heading 9964). Ocean freight RCM was struck down by Mohit Minerals SC May 2022. Patron Accounting starts from INR 1,999 per month.

Travel and logistics GST is the most rule-fragmented services regime in India. A tour operator under Heading 9985(i) of Notification 11/2017-CTR pays 5% without ITC (except ITC from another tour operator in the same line of business), with no option to pay 18% with full ITC on the same supply - the support services rate of 18% under Heading 9985(iii) applies only to ancillary services that do not qualify as tour operator services (Crown Tours AAR Rajasthan, TUI India Delhi AAR). A goods transport agency (GTA) operates under Notifications 11/2017-CTR, 12/2017-CTR, and 13/2017-CT(R) as amended by Notification 5/2022-CT(R) effective 18 July 2022 - with three options: 5% under RCM (default), 5% under FCM by Annexure V, or 12% under FCM with full ITC by Annexure V.

Freight forwarders, customs house agents, and logistics support providers fall under Heading 9967 at 18%. Air travel under Heading 9964 splits into economy 5% and business 12%. Rail passenger first AC / executive class attracts 5%. Ocean freight on CIF imports - earlier subject to RCM - was struck down by the Supreme Court in Mohit Minerals (May 2022). The place-of-supply rules under Sections 12(8), 12(9), 13(9), and 13(10) of the IGST Act determine whether each transaction is intra-state, inter-state, or zero-rated. Patron Accounting LLP runs full monthly travel and logistics GST compliance starting from INR 1,999 per month - covering scheme selection, Annexure V filings, pure-agent disclosures, and DRC-01C mismatch defence.

Content is reviewed quarterly for accuracy.

What Is GST Returns for Travel and Logistics?

GST returns for travel and logistics is the monthly compliance workflow for tour operators, travel agencies, GTAs, freight forwarders, and customs brokers covering scheme classification (5% / 12% / 18%), supply categorisation under Heading 9985 (tour operator vs ancillary), Heading 9964 (passenger transport), Heading 9965 / 9966 (goods transport), Heading 9967 (auxiliary transport), Section 12 / 13 IGST place-of-supply determination, Rule 33 pure-agent valuation, and full GSTR-1 / GSTR-3B filing.

A complete monthly close also addresses GTA RCM tracking and Annexure V FCM management, ITC restrictions under the tour operator scheme, the ocean freight post-Mohit Minerals position, export of services under LUT (Section 16 IGST), import of services RCM (Section 5(3) IGST), and DRC-01C mismatch defence. The objective is correct rate selection per supply, complete ITC discipline, and audit-ready documentation across multi-state transport flows.

Key Terms for GST Returns for Travel and Logistics:

Tour Operator: Explanation under Heading 9985(i) Notification 11/2017-CTR - any person planning, scheduling, organising, or arranging tours (including accommodation, sightseeing, or similar services) by any mode of transport. Includes the business of operating tours.
GTA (Goods Transport Agency): A person who provides the service of transportation of goods by road and issues a consignment note. Without a consignment note, the service is mere goods transport.
Consignment Note: A document issued by a GTA containing prescribed details - serial number, name of consignor / consignee, registration number of carriage, vehicle details, place of origin / destination, and person liable for tax.
Annexure V: The declaration filed by a GTA on or before 15 March of the preceding FY to opt for forward charge (5% or 12%) for the next FY. Notification 3/2022-CT(R).
Freight Forwarder: A person providing logistics support services including booking, documentation, customs clearance, and end-to-end coordination - taxable at 18% under Heading 9967.
Pure Agent: Rule 33 CGST Rules - a person who incurs expenditure on behalf of the recipient and is reimbursed separately. Pure-agent reimbursements are excluded from supply value, subject to conditions.

Tour / GTA 5% / 18%

Who Needs This Compliance

Any travel or logistics business with one or more of the following compliance triggers needs ongoing monthly GST support:

Inbound tour operators arranging India-side packages (5% under Heading 9985(i))
Outbound tour operators arranging international packages with POS-driven taxability
Travel agencies operating on a commission / agent model (18% under Heading 9985(iii))
Tour operators running both principal and agent models under one GSTIN (West Bengal AAR allowed)
GTAs with mixed RCM and FCM clientele - factories, traders, courier B2B
GTAs choosing between 5% no-ITC and 12% with-ITC forward charge for the next FY
Freight forwarders providing CHA, customs clearance, container booking, end-to-end logistics
Air travel agents and IATA-licensed agencies with corporate accounts
Cruise operators, holiday packages, and MICE event organisers
Logistics companies with import / export ocean freight pre and post Mohit Minerals
Cab aggregators and bus operators under stage / contract carriage exemption boundaries

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 for the GTA FCM option by 15 March of the preceding FY. RCM payment by GTA recipients in the same month as service receipt - cash only under Section 49(4).

Patron Accounting Services

Service	What We Do
Scheme Classification (Heading and Rate Determination)	Mapping each business stream to the correct heading and rate - tour operator 9985(i) at 5%, ancillary 9985(iii) at 18%, passenger transport 9964 (economy 5% / business 12%), goods transport 9965 / 9966 (GTA framework), auxiliary transport 9967 (freight forwarder / CHA at 18%). Cross-referenced against AAR rulings (Crown Tours, TUI India) for boundary cases.
GTA Annexure V Management	Annual review of the GTA FCM / RCM choice; modelling 5% no-ITC vs 12% full-ITC economics; Annexure V filing by 15 March of the preceding FY; declaration text on invoices; coordination with recipients to align RCM vs FCM treatment in their GSTR-3B.
Pure-Agent Disclosure under Rule 33	Identification of expenses qualifying as pure-agent reimbursements (airline ticket cost, hotel cost, government fees, statutory deposits); invoice structure showing supply value and pure-agent reimbursements separately; documentation under Rule 33 to defend exclusion from supply value.
Place of Supply Determination	POS analysis under Section 12(8) for goods transport, Section 12(9) for passenger transport (registered / unregistered recipient distinction), Section 13(9) / 13(10) for cross-border transport, and the IATA flight ticket origin rule for ITC eligibility.
Monthly GSTR-1 + GSTR-3B Filing	Outward supplies in GSTR-1 by the 11th, including tour packages, GTA invoices (with FCM declaration), freight forwarder invoices, and agent commissions. GSTR-3B by the 20th with output tax, ITC in Table 4 (restricted under the tour operator 5% scheme; full under 12% GTA FCM), and RCM in Table 3.1(d).
RCM and Import of Services (Section 5(3) IGST)	Import-of-services RCM on foreign GDS / hotel suppliers / online tour operators based abroad; legal services received; director services; renting of motor vehicles; Rule 47A 30-day self-invoice (effective 1 November 2024).

Our Process

From onboarding and stream mapping through the monthly close and GSTR filing to the Annexure V annual cycle and scrutiny defence.

Step 1

Onboarding and Stream Mapping

We collect GSTIN credentials, a business model description (principal / agent / mixed), GTA Annexure V status, the last 12 months of returns, the vendor master, and any pending notices. Output: a stream-wise rate matrix in 5 to 7 days.

Business model Annexure V status

Onboarding 01

Step 2

Monthly Close

By the 7th of each month, we pull GSTR-2B, reconcile against the books, classify each invoice by Heading and rate, and identify pure-agent reimbursements, RCM triggers, and import-of-services flows. Output: a monthly close memo.

Heading + rate RCM triggers

Reconcile 02

Step 3

GSTR-1 Filing

Outward supplies by the 11th with rate-wise B2B / B2C splits, export with LUT (zero-rated), GTA invoices with FCM declaration, and tour package gross-amount disclosure.

FCM declaration Gross amount

GSTR-1 03

Step 4

GSTR-3B Filing

By the 20th (monthly) or 22nd / 24th (QRMP) with tour operator 5% (no ITC); GTA 5%/12% with applicable ITC; freight forwarder 18% with full ITC; RCM payable in Table 3.1(d).

Rate-wise tax RCM 3.1(d)

GSTR-3B 04

Step 5

Annexure V Annual Cycle

For GTA clients - economic modelling of 5% no-ITC vs 12% full-ITC for the next FY; Annexure V filed by 15 March; invoice template update for the FCM declaration.

5% vs 12% 15 March filing

Annexure V 05

Step 6

DRC-01C, ASMT-10, ITC Scrutiny Defence

Tour operator ITC misclassification, GTA RCM under-reporting by the recipient, pure-agent reimbursement included in supply value, and ocean freight RCM post-Mohit Minerals - common scrutiny points addressed within the 7-day window.

7-day reply Scrutiny defence

Defence 06

Document Checklist

The GST portal accepts PDF or JPEG uploads. Travel and logistics compliance depends on accurate scheme, Annexure V, and pure-agent documentation.

GSTIN login credentials and IATA / IRDAI licences (where applicable)
Business model declaration - tour operator (principal / agent), GTA, freight forwarder, CHA, travel agent
Last 12 months GSTR-1, GSTR-3B, GSTR-2B downloads
Annexure V FCM declaration history (for GTA)
Vendor master with GSTIN, registration status, and service category
Sample invoices showing tour package gross amount, pure-agent reimbursements, and GTA consignment notes
Customer master with GSTIN, registered / unregistered, and RCM applicability flag
Foreign vendor agreements for import-of-services RCM (GDS, online tour operators, hotels)
Any prior DRC-01C, ASMT-10, or notice on tour operator / GTA / freight

Common Challenges and How We Resolve Them

Challenge	Impact	How Patron Accounting Solves It
Tour Operator Wants 18% with Full ITC Instead of 5%	There is no statutory option to charge 18% with full ITC on the tour operator service itself; Heading 9985(i) prescribes 5% with restricted ITC (Crown Tours and TUI India AARs confirm this).	We classify each invoice into tour operator vs ancillary, and where a separate ancillary service is provided, bill it at 18% under 9985(iii) with full ITC eligibility for that stream.
GTA Missed Annexure V Deadline - Stuck at RCM	Annexure V must be filed by 15 March of the preceding FY to opt for FCM; once missed, the default is RCM for that FY and the GTA cannot collect forward GST.	We document the position, plan the Annexure V for the next cycle (confirming the 5% vs 12% economics on the input profile), and align recipient communications on the RCM expectation.
Pure-Agent Disclosure Rejected - Reimbursements Added Back	Mixing pure-agent reimbursements (airline ticket, hotel) with own service charges (mark-up, commission) leads the department to recharacterise the whole as supply value.	We restructure invoices into two parts - supply value (at 5% / 18% / 12%) and pure-agent reimbursement (excluded) - with the underlying vendor invoice in the recipient's name where possible.
Ocean Freight CIF Import RCM Still Demanded Post Mohit Minerals	Despite the Supreme Court striking down RCM on ocean freight for CIF imports (May 2022), departments sometimes continue to demand it.	We document the post-Mohit Minerals position and reverse past-period exposures via Section 73(5) or refund applications under Section 54 within 2 years where applicable.

Patron Accounting Fees

Fee Component	Amount
Monthly GST Returns - Single Business / GSTIN	Starting from INR 1,999 per month (Exl GST and Govt. Charges)
Monthly Returns + Annexure V + Pure-Agent Setup	Starting from INR 3,499 per month (Exl GST and Govt. Charges)
Scheme Reclassification (per business)	Quote on call - per business model
Mohit Minerals Refund / Past-Period Reversal	Quote on call - per refund value
Multi-State Logistics Multi-GSTIN Compliance	Quote on call - per GSTIN
DRC-01C / ASMT-10 Reply on Travel / Logistics Notice	Quote on call - within the 7-day window
Government Fees on the GST Portal	NIL on filing; statutory tax and RCM are paid on actuals

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 Travel and Logistics consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken

Stage	Estimated Timeline
Onboarding (credentials, stream mapping)	5 to 7 days
Stream-wise rate matrix per business	3 to 5 days
Monthly close and reconciliation	7th to 12th of each month
GSTR-1 filing	By 11th (monthly) or 13th (QRMP)
GSTR-3B filing	By 20th (monthly) or 22nd / 24th (QRMP)
Annexure V FCM declaration	By 15 March of preceding FY
Mohit Minerals refund cycle	15 to 30 days per application
Annual GSTR-9 / 9C	By 31 December of following FY

Key deadlines: GSTR-1 by the 11th, GSTR-3B by the 20th, the GTA Annexure V by 15 March of the preceding FY, RCM in the same month as receipt, and Mohit Minerals refunds within 2 years under Section 54(1).

Key Benefits

Why Engage a Professional

Stream-Correct Classification

Tour operator vs ancillary; GTA FCM vs RCM; freight forwarder kept distinct.

Annexure V Decision and Timely Filing

Never stuck at RCM by default for another FY.

Pure-Agent Rule 33 Discipline

Reimbursements correctly excluded, the supply-value tax base kept clean.

Place-of-Supply Correctness

Intra-state vs inter-state vs zero-rated decision per supply.

Mohit Minerals Post-2022 Position

Ocean freight RCM exposure addressed and refunds recovered.

Lower Long-Term Cost

One INR 1,999 per month engagement recovers more in correct ITC and refunds.

Trusted by Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of CA / CS Practice

Trusted by Hyundai, Asian Paints, Bridgestone, and a growing portfolio of tour operators, travel agencies, GTAs, and freight forwarders across Pune, Mumbai, Delhi, and Gurugram.

Outcome proof: a Delhi-based freight forwarder with INR 1.8 crore Mohit Minerals ocean-freight RCM exposure across FY 2020-21 to FY 2022-23 recovered the entire amount via Form RFD-01 refund applications within the 2-year Section 54 window using documented bills of lading and the post-Mohit Minerals position.

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 Delhi for local coordination.

DIY vs Patron Accounting Travel and Logistics Compliance

Parameter	DIY / Internal Team	Patron Accounting Compliance
Tour operator rate	Often charges 18% with ITC - rejected on scrutiny	5% under 9985(i) with restricted ITC; ancillary at 9985(iii)
GTA Annexure V	Frequently missed - stuck at RCM	Annual economic modelling + 15 March filing
Pure-agent disclosure	Mixed with mark-up - whole added back	Rule 33 invoice structure with vendor in recipient name
Place of supply	Default state of registration	Per Section 12 / 13 IGST with POS log
Mohit Minerals refunds	Often missed - 2-year window lapses	Refund applications within the Section 54(1) window
Import-of-services RCM	Foreign GDS / online operator missed	Rule 47A 30-day self-invoice + ITC same return
Cost (typical)	Hidden - rate demand, RCM under-reporting, lost refunds	Starting from INR 1,999 per month
Audit / board comfort	Low	High - signed monthly compliance pack

Related Patron Services

Travel and logistics 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-transport flows.
GST Refund - Mohit Minerals refund, export refund under Rule 96 / Rule 89, and IDS refund under Section 54(3).
GST Audit - statutory and management audit including tour operator and GTA scrutiny defence.

We also offer GST Reverse Charge Mechanism (RCM) Compliance (GTA RCM, import-of-services RCM, director and legal services), GST Place of Supply Determination (Sections 12(8), 12(9), 13(9), 13(10) IGST for transport supplies), GST Classification and HSN/SAC Advisory (SAC 9964 / 9965 / 9966 / 9967 / 9985 classification), and GST Returns for Importers (BoE matching for freight forwarder importer clients), as part of the same engagement.

Legal and Compliance Framework

Governing Act and Rules: Central Goods and Services Tax Act, 2017 and IGST Act, 2017 read with the CGST Rules, 2017, the relevant CBIC rate / RCM notifications, and the Supreme Court ruling in Mohit Minerals.

Element	Reference
Charging section	Section 9 CGST + Section 5 IGST Act
Rate notification - services	Notification 11/2017-CTR dated 28 June 2017
Exemption notification	Notification 12/2017-CTR dated 28 June 2017
RCM notification	Notification 13/2017-CT(R) dated 28 June 2017
Tour operator scheme	Heading 9985(i) Notification 11/2017-CTR; 5% without ITC; ITC allowed only from same line of business
Tour operator definition	Explanation under Heading 9985(i)
Ancillary support services	Heading 9985(iii) - 18% with ITC
Amusement park rate amendment	Notification 1/2018-CTR dated 25 January 2018
GTA rate notification (amended)	Notification 5/2022-CT(R) dated 13 July 2022; effective 18 July 2022
GTA Annexure V format	Notification 3/2022-CT(R) dated 13 July 2022
Annexure V deadline	15 March of preceding FY (FY 22-23 special: 16 August 2022)
Withdrawal of GTA small consignment thresholds	Notification 4/2022-CT(R) effective 18 July 2022 - INR 1,500 / INR 750 thresholds removed
Passenger transport - air	Heading 9964 - economy 5%; business 12%
Passenger transport - rail	1st AC / executive class 5%
Auxiliary transport - freight forwarder / CHA	Heading 9967 - 18%
Ocean freight RCM struck down	Mohit Minerals International (Civil Appeal 1390 of 2022; SC 19 May 2022)
POS - goods transport	Section 12(8) IGST - registered recipient: recipient location; unregistered: location of handover
POS - passenger transport	Section 12(9) IGST - registered: location; unregistered: embarkation point
POS - cross-border goods	Section 13(9) IGST
POS - cross-border passenger	Section 13(10) IGST
Pure agent valuation	Rule 33 CGST Rules, 2017
Import of services RCM	Section 5(3) IGST + Notification 10/2017-IT(R)
Self-invoice 30-day rule (Rule 47A)	Effective 1 November 2024 - Notification 20/2024-CT
Demand - non fraud	Section 73 CGST - 10% penalty or INR 10,000; 3-year limit
Demand - fraud	Section 74 CGST - 100% penalty; 5-year extended period
Refund time limit	Section 54(1) - 2 years from the relevant date

Authoritative references: Notification 11/2017-CTR (Service Rates), CBIC CGST circulars (GTA Forward Charge), and the CGST and IGST Acts (CBIC Tax Information).

What is the GST rate on tour operator services?

Under Heading 9985(i) of Notification 11/2017-Central Tax (Rate) dated 28 June 2017, tour operator services attract 5% GST (2.5% CGST + 2.5% SGST) without input tax credit, except ITC on services procured from another tour operator in the same line of business. The invoice must show the gross amount inclusive of accommodation and transportation. There is no option to charge 18% with full ITC on tour operator services.

Can a tour operator charge 18% with full ITC instead?

No. Heading 9985(iii) at 18% applies only to ancillary support services that do not qualify as tour operator services. The Crown Tours AAR Rajasthan (2020) and TUI India Delhi AAR (2019) confirm that supply remains tour operator service at 5% even if the supplier voluntarily charges 18%. Where a separate ancillary service is provided (porter, guide, theme park access), that distinct service can be billed at 18% under 9985(iii) with full ITC.

What is the GST rate for a Goods Transport Agency (GTA)?

Post 18 July 2022 per Notification 5/2022-Central Tax (Rate), a GTA has three options: (a) 5% under reverse charge by default (recipient pays, no GTA ITC); (b) 5% under forward charge by Annexure V (GTA pays, no GTA ITC); or (c) 12% under forward charge by Annexure V (GTA pays, full GTA ITC). Recipient under RCM can claim ITC subject to Section 16 conditions.

What is Annexure V and when must it be filed?

Annexure V is the declaration filed by a GTA on or before 15 March of the preceding financial year to opt for forward charge mechanism (5% or 12%) for the next FY. Format notified vide Notification 3/2022-CT(R) dated 13 July 2022. Once filed, the option cannot be withdrawn for that FY. Missing the deadline means default RCM for the next FY.

What is the GST rate for freight forwarders and customs house agents?

Freight forwarders, customs house agents (CHA), and auxiliary transport service providers attract 18% GST with full ITC under Heading 9967 of Notification 11/2017-Central Tax (Rate). Where the freight forwarder also acts as a pure agent for certain reimbursements (statutory deposits, third-party invoices), Rule 33 of the CGST Rules excludes such reimbursements from supply value.

What was the Mohit Minerals Supreme Court ruling on ocean freight?

In Union of India vs Mohit Minerals (Civil Appeal 1390 of 2022, judgment dated 19 May 2022), the Supreme Court struck down the levy of GST on ocean freight under reverse charge mechanism for CIF imports. The Court held that since the ocean freight is already part of the assessable value on which IGST is paid at customs clearance under Section 5(1) proviso of the IGST Act, a separate RCM levy on the same freight amounts to double taxation. Importers can claim refund of past RCM ocean-freight payments within the 2-year window under Section 54(1).

Are pure-agent reimbursements taxable for travel agents?

No, provided Rule 33 conditions are met. Pure-agent reimbursements (airline ticket cost, hotel room cost, statutory deposits) where the supplier acts on contractual mandate of the recipient, separately discloses the reimbursement on the invoice, and the recipient is the beneficiary of the underlying supply are excluded from the value of supply. The mark-up or commission charged by the travel agent on these is taxable separately.

What is the cost of monthly GST returns for travel and logistics at Patron Accounting?

Starting from INR 1,999 per month (Exclusive of GST and government charges) for single-business / single-GSTIN basic compliance. Monthly returns plus Annexure V plus pure-agent setup package starts from INR 3,499 per month. Mohit Minerals refund applications, multi-state logistics compliance, scheme reclassification, and DRC-01C reply are quoted separately based on scope.

GTA me Annexure V kab tak file karna hota hai?

Annexure V GTA ke FCM (5% ya 12%) option ke liye 15 March se pehle file karni hoti hai - jo financial year ke liye option exercise karna hai, uske preceding FY ki 15 March deadline hai. Notification 3/2022-CT(R) ke under format hai. Missing the deadline means default RCM rahega us FY ke liye. Ek baar file karne ke baad us FY me change nahi ho sakta.

Quick Answers

Tour operator GST rate? 5% without ITC under Heading 9985(i); no 18% with full ITC option.
GTA GST rate? 5% RCM (default) / 5% FCM (no GTA ITC) / 12% FCM (full GTA ITC) - via Annexure V.
Annexure V deadline? 15 March of the preceding FY - Notification 3/2022-CT(R).
Freight forwarder rate? 18% with ITC - Heading 9967.
Air travel rate? Economy 5% / Business 12% under Heading 9964.
Ocean freight RCM? Struck down by Mohit Minerals SC May 2022; refunds within 2 years under Section 54(1).

Why Move Now on Travel and Logistics GST

Tour operators charging 18% with full ITC face systematic ITC reversal demands.

GTAs missing the 15 March Annexure V deadline are stuck at RCM for the entire next FY, pure-agent reimbursements mixed with mark-ups get added back to supply value during scrutiny, and ocean freight RCM refunds under Mohit Minerals lapse after 2 years from the relevant date.

Patron Accounting starts from INR 1,999 per month - a fraction of a single quarter of typical scrutiny demand.

The Most Rule-Fragmented Services Regime

Travel and logistics GST runs on the most rule-fragmented services regime - Heading 9985(i) tour operator at 5% with restricted ITC, Heading 9985(iii) ancillary at 18%, the GTA framework with 5% RCM default and 5% / 12% FCM by Annexure V, Heading 9967 freight forwarder at 18%, Heading 9964 air travel economy 5% / business 12%, and ocean freight outside RCM post Mohit Minerals.

Add Section 12 / 13 IGST place-of-supply complexity, Rule 33 pure-agent discipline, and the Rule 47A 30-day self-invoice for import of services, and the monthly close becomes a multi-heading reconciliation exercise. Patron Accounting LLP, with CA and CS professionals practising for 15+ years across Pune, Mumbai, Delhi, and Gurugram, runs end-to-end travel and logistics GST compliance starting from INR 1,999 per month per business / GSTIN.

Pair it with core GST Returns, Mohit Minerals and export GST Refund, and a periodic GST Audit.

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Travel and Logistics GST Support Across India

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves tour operators, GTAs, and freight forwarders across India - both in-person and remotely.

Travel and Logistics GST Returns Support by City

Monthly scheme classification, Annexure V and pure-agent compliance, on-the-ground and remote

Related Services

End-to-end support across the GST compliance stack

Content Created: 27 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly (Tier 1 cadence) and on any GST Council rate rationalisation on transport services, an amendment to Notification 11/2017-CTR Heading 9985 or 9965/9966/9967, a new CBIC circular on tour operator or GTA, an AAR/GSTAT/High Court ruling on classification, or an update to the Annexure V format or deadline.

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