Delivery Slot Meaning In Hindi
GTA Services In India
- Delivery Slot Meaning In Hindi Typing
- Delivery Slot Meaning In Hindi Translation
- Delivery Slot Meaning In Hindi Dubbed
The most commonly used form of goods transport in India is via road. The data from the National Highways Authority of India, about 65% of freight and 80% of passenger traffic are carried by the roads.
Transportation of goods by road is done by transporter or courier agency. This article will discuss the transporter, i.e., The GTA.
- Define time slot. Time slot synonyms, time slot pronunciation, time slot translation, English dictionary definition of time slot. Period of time during which certain activities are governed by specific regulations.
- Google's free service instantly translates words, phrases, and web pages between English and over 100 other languages.
What Is Goods Transport Agency (GTA)?
D) Who must bear the GST on transportation charges: This is based on the following 2 scenarios: Recipient belongs to the specified category of persons, Or Recipient does not belong to specified category of persons. You can activate the COD (cash on delivery option) in your shop. You can offer free shipping to your buyers for orders amounting up to ₱500. Meaning, more chances of getting sales. These couriers will pick up your shipments for free. Meaning, you don’t have to leave your house just to ship orders.
Goods Transport Agency (GTA) means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
It is to be noted here that, only those issuing a consignment note are considered as a GTA. Thus, a consignment note is an essential condition to be considered as a GTA.
Classifying the Services Provided By a GTA Operator
Road transportation services or any related service, such as loading, unloading, packing, unpacking, etc. falls under the services provided by Goods Transport Agency but provided a consignment note is issued by such operator in respect of each of services provided by him.
How To Identify A Consignment Note
- Serial Number
- Names of the consignor and consignee
- Registration number of the carriage used for transport of goods
- Details of the goods transported
- Place of origin and destination
- Person liable for paying tax
GST On Transportation Charges
Services by GTA | Transportation charges GST rate |
Carrying- · agricultural produce · milk, salt and food grain including flour, pulses and rice · organic manure · newspaper or magazines registered with the Registrar of Newspapers · relief materials meant for victims of natural or man-made disasters · Defence or military equipment | 0% |
Carrying- · Supplies, where consideration charged for the transportation of goods on a consignment transported in a single carriage is less than Rs. 1,500 | 0% |
Carrying- · Supplies, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs. 750 | 0% |
Carrying- · Any other goods · Used household goods for personal use · goods of unregistered persons · goods of unregistered casual taxable persons | 5% No ITC or 12% with ITC 0% 0% 0% |
Transporting goods (GST paid by GTA) | 5% No ITC or 12% with ITC |
Hiring out the vehicle to a GTA | 0% |
Issues: GST On Transportation Charges in Invoice
- a) GST Transport charges on GST should be charged on the total taxable value i.e., including the Freight Charges.
- b) The rate applicable on GST Transport Charges: Freight charges/Freight forwarding added to Invoice should be charged at such rates applicable for the goods or services. For example: if the goods transported in GST is a goods falling under 5% slab then the Freight charges will also be charged at the same rate.
- c) Who is to pay transport charges under GST? It is to be understood here that the person who pays Freight is the recipient of service. But the assessment of two situations makes it clear about the taxability of GST on transportation charges.
Situation | Liability |
Paid Lorry Freight by the consignor to GTA (Paid consignment) | Consignor becomes the recipient of the service as he will be liable to pay GST on Transportation Charges. |
Paid Lorry Freight by the consignee to GTA (to pay) | Consignee becomes the recipient of the service and he will be liable to pay GST on Transportation Charges |
- d) Who must bear the GST on transportation charges: This is based on the following 2 scenarios: Recipient belongs to the specified category of persons, Or Recipient does not belong to specified category of persons.
Specified Category persons
When a Goods Transport Agency (GTA), whether registered or unregistered, provides taxable transportation or related services to any of the specified persons, the recipient of the service is liable to pay tax on reverse charge basis. These specified persons are :
- A person registered under GST
- A factory registered under or governed by the Factories Act, 1948
- A Society registered under Societies Registration Act, 1860 or under any other law for the time being in force in any part of India
- A co-operative society established by or under any law
- A body corporate established by or under any law
- A partnership firm, whether registered or not under any law, including an association of persons
- A casual taxable person
Note 1: All the persons specified above are mandatorily required to register under GST, irrespective of their turnover, as they are liable to pay tax on reverse charge basis.
Note 2: Any person in the above list of specified persons who pay tax on reverse charge basis on transportation service received from a GTA, is eligible for full input credit of the tax paid.
Non- specified Category persons
These are :
- Unregistered Sole Proprietor
- Unregistered HUF (Hindu Undivided Family)
- Unregistered BOI (Body of Individuals)
Note :
- When a registered GTA provides transportation service to any of these persons, the GTA is liable to pay tax on the supply
- This is applicable only when the GTA is registered
- If the GTA is also unregistered, there will be no tax liability on the GTA or the recipient
- In such cases, where a registered GTA is liable to pay tax @ 5% on transportation service, 2 options have been given to them:
- Pay tax @ 5% with no input tax credit
- Pay tax @ 12% with full input tax credit
- e) Treatment when GST Transport Charges is added in the invoice by the supplier of goods or Services: GST will be calculated on the total taxable value (including Freight charges).
Beside CGST law on Value of supply says that taxable value to mean transaction value which includes.
- Any taxes, duties, cesses, fees & charges levied under any law other than GST law if charged separately by the supplier
- Any Amount -Liable to Pay – Supplier-Incurred By – Recipient and-Not included in the price actually paid or payable for the supply
- Incidental expenses i.e. Packing & Commission etc.
- Interest, Late Fee or Penalty for delayed payment
- Subsidies provided by the State or Central Government
How To Add Transport Charges in GST Invoice Tally
Step 1 | Enter gateway of Tally.ERP9 |
Step 2 | Select Account Info tile |
Step 3 | Under Create ledger tile, · Create ledger Transport Charges GST under the group sales ledger · Select GST Rate to be applicable · Now fill up the SAC code, description of service and tax rate |
Step 4 | Click Yes to save the new ledger created |
Step 5 | Visit back gateway of Tally.ERP9 and now select the Accounting Voucher tile |
Step 6 | Under Accounting Voucher select Sales voucher and start filling up the quantity, product description, rate and in next line as below item select the Transport Charges GST ledger created and feed up the value of Transport charges GST |
Step 7 | Select the appropriate GST Tax liability ledger for the Outward supply made by you. The system will now automatically calculate GST on Taxable value i.e., your value of supply including Freight Charges. |
Also found in: Thesaurus, Financial, Acronyms, Idioms, Encyclopedia, Wikipedia.
slot 1
(slŏt)n.slot 2
(slŏt)slot
(Delivery Slot Meaning In Hindi Typing
slɒt) nslot
(slɒt)slot1
(slɒt)n., v. slot•ted, slot•ting.n.
slot2
(slɒt)n.
slot
Past participle: slotted
Gerund: slotting
Imperative |
---|
slot |
slot |
Present |
---|
I slot |
you slot |
he/she/it slots |
we slot |
you slot |
they slot |
Preterite |
---|
I slotted |
you slotted |
he/she/it slotted |
we slotted |
you slotted |
they slotted |
Present Continuous |
---|
I am slotting |
you are slotting |
he/she/it is slotting |
we are slotting |
you are slotting |
they are slotting |
Present Perfect |
---|
I have slotted |
you have slotted |
he/she/it has slotted |
we have slotted |
you have slotted |
they have slotted |
Past Continuous |
---|
I was slotting |
you were slotting |
he/she/it was slotting |
we were slotting |
you were slotting |
they were slotting |
Past Perfect |
---|
I had slotted |
you had slotted |
he/she/it had slotted |
we had slotted |
you had slotted |
they had slotted |
Future |
---|
I will slot |
you will slot |
he/she/it will slot |
we will slot |
you will slot |
they will slot |
Future Perfect |
---|
I will have slotted |
you will have slotted |
he/she/it will have slotted |
we will have slotted |
you will have slotted |
they will have slotted |
Future Continuous |
---|
I will be slotting |
you will be slotting |
he/she/it will be slotting |
we will be slotting |
you will be slotting |
they will be slotting |
Present Perfect Continuous |
---|
I have been slotting |
you have been slotting |
he/she/it has been slotting |
we have been slotting |
you have been slotting |
they have been slotting |
Future Perfect Continuous |
---|
I will have been slotting |
you will have been slotting |
he/she/it will have been slotting |
we will have been slotting |
you will have been slotting |
they will have been slotting |
Past Perfect Continuous |
---|
I had been slotting |
you had been slotting |
he/she/it had been slotting |
we had been slotting |
you had been slotting |
they had been slotting |
Conditional |
---|
I would slot |
you would slot |
he/she/it would slot |
we would slot |
you would slot |
they would slot |
Past Conditional |
---|
I would have slotted |
you would have slotted |
he/she/it would have slotted |
we would have slotted |
you would have slotted |
they would have slotted |
Noun | 1. | slot - a position in a grammatical linguistic construction in which a variety of alternative units are interchangeable; 'he developed a version of slot grammar' spatial relation, position - the spatial property of a place where or way in which something is situated; 'the position of the hands on the clock'; 'he specified the spatial relations of every piece of furniture on the stage' |
2. | slot - a small slit (as for inserting a coin or depositing mail); 'he put a quarter in the slot' coin slot - a slot through which coins can be inserted into a slot machine mail slot - a slot (usually in a door) through which mail can be delivered | |
3. | slot - a time assigned on a schedule or agenda; 'the TV program has a new time slot'; 'an aircraft landing slot' interval, time interval - a definite length of time marked off by two instants | |
4. | slot - a position in a hierarchy or organization; 'Bob Dylan occupied the top slot for several weeks'; 'she beat some tough competition for the number one slot' status, position - the relative position or standing of things or especially persons in a society; 'he had the status of a minor'; 'the novel attained the status of a classic'; 'atheists do not enjoy a favorable position in American life' | |
5. | slot - the trail of an animal (especially a deer); 'he followed the deer's slot over the soft turf to the edge of the trees' trail - a track or mark left by something that has passed; 'there as a trail of blood'; 'a tear left its trail on her cheek' | |
6. | slot - (computer) a socket in a microcomputer that will accept a plug-in circuit board; 'the PC had three slots for additional memory' computer, computing device, computing machine, data processor, electronic computer, information processing system - a machine for performing calculations automatically receptacle - an electrical (or electronic) fitting that is connected to a source of power and equipped to receive an insert | |
7. | slot - a slot machine that is used for gambling; 'they spend hours and hours just playing the slots' fruit machine - a coin-operated gambling machine that produces random combinations of symbols (usually pictures of different fruits) on rotating dials; certain combinations win money for the player coin machine, slot machine - a machine that is operated by the insertion of a coin in a slot | |
Verb | 1. | slot - assign a time slot; 'slot a television program' schedule - plan for an activity or event; 'I've scheduled a concert next week' |
slot
nounslot
nounA post of employment:slot
[slɒt]A.Nto put a coin in the slot → meter una monedaen laranura
to slot a part into another part → encajar una pieza en (la ranura de) otra pieza
to slot sth into place → colocar algo en su lugar
we can slot you into the programme → te podemos dar un espacioen elprograma, te podemos incluiren elprograma
it doesn't slot in with the rest → no encaja con los demás
it slots in here → entra en esta ranura, encajaaquí
slot meterN → contadorm
slot
[ˈslɒt]nto slot sth into sth → encastrer qch dans qch, insérer qch dans qch
slot
slot
[slɒt]slot
Delivery Slot Meaning In Hindi Translation
(slot) nounDelivery Slot Meaning In Hindi Dubbed
past tense, past participle ˈslotted –slot
→ فَتْحَة otvor sprækkeSchlitzυποδοχήranura rakofente prorezfessura スロット 동전 구멍sleufåpningszczelinafenda, ranhuraщель öppning ช่องที่แคบและยาวyuva khe狭槽Want to thank TFD for its existence? Tell a friend about us, add a link to this page, or visit the webmaster's page for free fun content.
Link to this page: