Question 29: Client is a transporter. tax is under rcm. client issue builty. client is different each time. no bill issue. i received builty copy. in the builty both consigner and consignee address mentioned with gstin. sometime freight is paid by consigner and sometime by consignee. i filed its 3b nil.
I make sale of service entry in tally with the party which pay freight ( may be consigner or consignee) and gstr-1 is filed by me with the tally data uploaded. please tell - am i right ' if any mistake then please provide correct procedure.

Answer The procedure adopted by you is correct. In case of GTA the person paying freight is considered as recipient and liable to pay GST under reverse charge. Therefore, you as a transporter is right in recording the supply of service in the name of the person who pays freight and filing GSTR-1 accordingly. (reply dt. 05/20/2018)