voucher prepration with igst and transportation cost
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Only services provided by a GTA are taxable under GST. Services of transportation of goods by a person other than GTA are exempt. ... The GTA service supplieris not entitled to take ITC on input services availed by him if tax is being charged @ 5% (2.5% CGST + 2.5% SGST).
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༼ つ ◕◡◕ ༽つɢsᴛ ᴜs ᴠᴇʀʏ ɪᴍᴘʀᴇsɪᴠᴇ ɪɴ ᴛʜᴇ ᴄᴇɴᴛʀᴀʟ ɢɪᴠᴇʀᴍᴇɴᴛ ᴛᴏ ᴀᴄʜɪᴇᴠᴇ ᴛʜᴇ ᴍᴀɪɴ ɢᴏᴀʟ. ᴛʜᴇ ᴍᴏᴛɪᴠᴇ ɪs ᴛᴏ ʙᴇɴɪғᴜᴛ ᴛʜᴇ ғᴀʀᴍᴇʀs ᴏғ ɪɴᴅɪᴀ.
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