Transport, travel and auto

GST invoice format for a transporter (goods transport agency)

A goods transport agency (GTA) bills freight for road transport under SAC 996791 and must issue a consignment note for every booking. Its invoice has to say whether tax is paid by the recipient under reverse charge at 5%, charged by the GTA at 5% without input tax credit, or charged at 18% with full credit under a declared option. It should also carry the lorry number, the origin and destination, the consignment note numbers covered, and the e-way bill numbers that moved with the goods.

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Sample transporter (gta) invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Full truck load freight, Pune to Nashik (32 ft container, 14 tonnes)	996791	1 TRIP	28,000.00	28,000.00	5%
Part load freight, Pune to Aurangabad (per tonne)	996791	3.5 TONNE	2,200.00	7,700.00	5%
Detention charges at consignee premises	996791	2 DAY	1,500.00	3,000.00	5%
Loading and unloading charges with freight	996791	1 LOT	1,800.00	1,800.00	5%
Taxable value				₹40,500.00
GST (CGST + SGST, or IGST if inter-state)				₹2,025.00
Invoice total				₹42,525.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a transporter (gta) invoice needs

Consignment note (LR/GR) number: A transporter is a GTA only because it issues a consignment note. Listing every LR number the invoice covers proves GTA status and lets the consignor match freight bills against the goods actually booked and delivered.
Tax payable on reverse charge: Yes/No: Most GTA freight paid by factories, companies, firms and registered persons is taxed under reverse charge. The bill must state clearly whether the recipient pays the 5% or the GTA has opted to charge tax itself.
Vehicle (lorry) registration number: Freight is booked per truck. Printing the truck number ties the bill to the e-way bill Part B and to the driver's trip sheet, which helps settle shortages and delay claims.
From and to stations with distance: Freight rates depend on the lane. Showing loading point, unloading point and approximate kilometres makes the per-trip or per-tonne charge easy to verify and supports the place-of-supply decision.
Weight or load basis: Many lanes are billed per tonne, per bag or as a full-truck load. Show actual and charged weight so the consignor can see where minimum-weight or part-load rules have been applied.
E-way bill numbers: The goods moved under e-way bills generated by the consignor or the transporter. Quoting them on the freight bill closes the paper trail between the goods invoice, the trip and the freight charged.
Detention, loading and halting charges: Waiting days at the factory or the warehouse are charged separately. Itemise them as their own lines so they get the same GTA tax treatment and are not disputed as unexplained extras.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a transporter (gta)

Reverse charge decides who pays the 5%

Under Notification 13/2017-Central Tax (Rate), when a GTA that has not opted to pay tax itself carries goods for a factory, a society, a co-operative society, a registered person, a body corporate, a partnership firm or a casual taxable person, that recipient pays GST at 5% under reverse charge. The GTA then issues the invoice without charging tax, writes 'tax payable on reverse charge' on it, and does not deposit anything on that freight. The recipient reports it as inward supply liable to reverse charge and pays in cash. When the freight is paid by an unregistered individual, the reverse charge list does not cover it and the GTA itself charges tax.

Choosing 5% forward charge or 18% with credit

The 56th GST Council kept GTA services at 5% without input tax credit and moved the with-credit option from 12% to 18% with effect from 22 September 2025. A GTA that wants to pay tax itself must file the annual declaration on the GST portal, and the choice then applies to all its freight for that financial year. Fleet owners who buy trucks, tyres and spares often choose 18% because they can use credit on those purchases; brokers who own no vehicles usually prefer 5% or reverse charge. The option must be printed consistently on every invoice of that year.

Small freight and exempt goods

The services exemption notification exempts GTA freight on certain goods such as agricultural produce, milk, salt, food grains, organic manure and relief material, and also freight up to ₹1,500 for a single carriage or up to ₹750 for one consignee. A transporter carrying mixed loads should split exempt lines from taxable ones, because one truck may carry a taxable consignment and an exempt one. An exempt line must not carry a reverse charge note either.

E-way bill duty of the transporter

Under rule 138 of the CGST Rules goods worth more than ₹50,000 need an e-way bill, and the transporter must update Part B with the vehicle number before the trip starts and whenever goods are moved to another truck. Transhipment at a hub without updating Part B is a common reason for detention by mobile squads. The freight invoice is separate from the goods invoice, but carrying the consignment note, goods invoice and e-way bill together is what protects the truck on the road.

Lorry hire from owners is a different supply

When a GTA hires a truck with driver from an individual owner and pays lorry hire, that owner is renting a goods carriage, not acting as a GTA, because no consignment note is issued by him. That service has its own entry, and from 22 September 2025 renting of goods carriage with operator where fuel cost is included is 5% with limited credit or 18%. Keep hire memos for owned-in trucks separate from freight bills to customers.

Common billing mistakes

Charging 5% GST on the invoice and also writing 'reverse charge applicable', which makes both the GTA and the client pay tax on the same freight and creates a credit mismatch.
Issuing freight bills without listing consignment note numbers, so a tax officer can argue the transporter is a plain truck operator rather than a GTA.
Switching between 5% and 18% within one financial year for different customers even though the forward charge option, once declared, covers every supply for that year.
Adding detention and halting charges on a separate untaxed debit note instead of treating them as part of the freight value.

Transporter (GTA) GST invoice: FAQ

Is a transporter's freight bill always under reverse charge?

No. Reverse charge applies only when the recipient falls in the notified list, such as a factory, company, firm or registered person, and the GTA has not opted to pay tax itself. Freight booked by an unregistered individual, or by any client after the GTA has opted for forward charge, carries GST charged by the GTA on its own invoice.

Can a GTA claim input tax credit on diesel and trucks?

Diesel is outside GST, so there is no credit on it at all. Credit on trucks, tyres, spares and services is available only if the GTA charges 18% under the forward charge option. Under 5% forward charge or reverse charge freight, the GTA does not take input tax credit on the goods and services it uses.

What is the SAC code for a goods transport agency?

Goods transport agency services for road transport fall under SAC 996791 in the scheme of classification of services. Plain road transport of goods by a person who is not a GTA falls under 996511, and renting a goods carriage with an operator falls under heading 9966.

Does a transporter need to register for GST if all clients pay under reverse charge?

A GTA whose entire freight is taxed under reverse charge in the hands of clients is not required to register only for those supplies, because the tax is the recipient's liability. Once the GTA opts for forward charge, or serves clients outside the reverse charge list, it registers in the normal way when it crosses the threshold.

Sources: GST Council — Press release, 56th meeting recommendations (rate changes) · GST Council — Explanatory notes to the Scheme of Classification of Services · GST Council — Notification 11/2017-CT(Rate), services rates (consolidated)

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