Create GST-compliant invoices for road transport, freight forwarding, courier, warehousing, and logistics services with correct GTA rates and E-Way Bill references.
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Transport and logistics is one of the sectors with the most unique GST rules in India. Goods Transport Agencies (GTAs) are subject to the Reverse Charge Mechanism (RCM), which means the registered recipient of transport services — not the GTA — pays GST. However, GTAs can also opt for forward charge by paying GST themselves at 12%.
A GTA must issue a consignment note for every transportation. This document creates the GST liability and ITC eligibility. Without a consignment note, the transport is not considered a GTA service and different rules apply.
E-Way Bill (EWB) is mandatory for transporting goods valued above ₹50,000 (₹1 lakh in some states for intra-state). The transporter must carry the E-Way Bill and update the vehicle number if the vehicle changes. Validity: 200 km per day for road transport. Generate at ewaybillgst.gov.in before dispatch.
Goods Transport Agency (GTA) services use SAC 996511 and attract 5% GST under RCM. Own-vehicle transport without GTA classification also attracts 5%.
GTA can opt for 12% GST (forward charge, with ITC) or 5% GST (reverse charge, where the recipient pays GST). State this clearly on the invoice.
For goods valued above ₹50,000 in interstate movement, include the E-Way Bill number on the invoice.
Include lorry receipt (LR) number, vehicle number, origin, destination, and weight of goods.
Enter the freight amount per trip or per tonne-kilometer. Add loading/unloading charges and insurance separately.
Transport companies must issue a consignment note (not just an invoice) — this triggers GST liability and ITC eligibility.
