Reverse Charge FAQ
How the GST reverse charge mechanism (RCM) can apply to transportation booked on Mioryde. This is general information, not tax advice — confirm specifics with your tax consultant.
What is reverse charge?
Under the reverse charge mechanism, the recipient of a service pays the GST directly to the government instead of the supplier charging and remitting it. For road transport of goods, RCM commonly applies to services of a Goods Transport Agency (GTA) supplied to specified registered recipients.
Does RCM apply to my Mioryde bookings?
It depends on how you use the service. Most consumer bookings are simple point-to-point hires where GST, where applicable, is included in your fare and invoice. If you are a GST-registered business procuring transport regularly, your finance team should assess whether the supply qualifies as GTA services attracting RCM.
What does my invoice show?
Every completed trip generates a digital invoice stating the fare, applicable GST treatment and the parties' GSTINs where provided. Add your business GSTIN in the app profile to have it printed on invoices.
Who deposits the tax under RCM?
Where RCM applies, the registered recipient self-invoices, deposits the GST in cash, and can generally claim input tax credit subject to eligibility rules.
More questions?
See the E-way Bill FAQ or reach us via the Contact page.