GST & Compliance for Transport & Logistics Mumbai

Transport Solutions

Expert Compliance for Transport & Logistics

Transport operators, logistics companies, fleet owners, packers and movers, and cargo businesses deal with complex GST rules on freight, multi-state e-way bills, TCS compliance, and heavy vehicle fleet management. UV Ledger provides specialized compliance solutions for the transport and logistics sector in Mumbai.

GST Registration & E-Way Bill

GST registration for transport businesses. E-way bill generation support, invoice matching, and compliance with GST transport rules.

GST Return Filing (Transport)

Monthly GSTR-1, GSTR-3B filing for transport sector. Correct SAC code mapping (9964/9965/9966), ITC reconciliation, and HSN summary.

TCS Compliance

Tax Collected at Source under Section 206C for goods transactions. Quarterly TCS return filing (27EQ) and certificate generation.

Fleet Payroll & PF/ESIC

Complete payroll for drivers, helpers, and support staff. PF, ESIC, professional tax, and minimum wage compliance for fleet employees.

ITR Filing & Tax Planning

ITR filing for transport business owners. Business income, vehicle depreciation, fuel expenses, and tax-saving strategies.

Company / Partnership Registration

Register your transport business as Private Limited, LLP, or Partnership. Complete MCA registration with GST and MSME compliance.

GST Rates

GST on Transport Services

Goods Transport Agency (GTA) — Existing Scheme 5% (Without ITC)

Goods Transport Agency (GTA) — New Scheme 12% (With ITC)

Passenger Transport by Road (Non-AC) 5% (Without ITC)

Passenger Transport by Road (AC/Comfort) 12% (Without ITC)

Courier & Package Delivery 18% (With ITC)

Warehousing & Storage 18% (With ITC)

FAQs

Frequently Asked Questions

What is GTA and how is GST applied? ▼

GTA (Goods Transport Agency) provides service of transport of goods by road. GTA can opt for 5% without ITC or 12% with ITC. GTA cannot issue tax invoice to charge GST to consignor.

Is e-way bill mandatory for all goods movement? ▼

E-way bill is mandatory for goods value exceeding ₹50,000. For goods below ₹50,000, e-way bill is not required. However, some states have lower thresholds.

What is TCS in transport sector? ▼

TCS (Tax Collected at Source) under Section 206C applies at 0.1% on sale of goods above ₹50L. Buyer deducts TCS and deposits with government. Quarterly filing in Form 27EQ.

Do transport companies need separate GST in each state? ▼

If you have an office or warehouse in multiple states, separate GSTIN is required. Single-state transport operations need one GSTIN.

What documents are needed for e-way bill? ▼

Invoice/bill/challan, transporter details (GSTIN, vehicle number), recipient details (GSTIN/address), HSN code, value of goods, and place of delivery.

Can I claim ITC on vehicle purchase for transport business? ▼

Yes, ITC on motor vehicles used for transport of goods is available under GST. However, vehicles used for passenger transport have restricted ITC under Section 17(5).

Tax & Compliance Services for Transport & Logistics in Mumbai