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Transport bill format

A goods transport agency bills freight against the consignment note it issued for each load. Whether the GTA or its customer pays the GST depends on who the customer is and which option the GTA has chosen, and the bill has to say which.

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Transport bill format · example

FromPunjab Golden Roadways
ToNoyyal Spinning Mills Pvt Ltd
CurrencyINR
DescriptionQtyPriceAmount
Freight, LR 4471 dated 2 October: Ludhiana to Tiruppur, truck PB 10 XX 0000, cotton yarn, per tonne9₹6,200.00₹55,800.00
Loading charges1₹1,500.00₹1,500.00
Detention at consignee1₹2,000.00₹2,000.00
Total₹59,300.00

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How to use the transport bill format

  1. Enter the transport company's name, address, GSTIN and PAN.
  2. Add the consignor or consignee paying the freight.
  3. Bill each trip with consignment note number, vehicle, route and weight.
  4. State whether GST is payable under reverse charge, then save.

Transport bill format for a GTA

  • GTA name, address, GSTIN and PAN
  • Bill number and date
  • Customer paying the freight, with GSTIN
  • Consignment note (LR or GR) number and date for each trip
  • Vehicle number
  • From and to locations
  • Consignor and consignee
  • Description of goods, number of packages and weight
  • Freight, loading, unloading, detention and other charges
  • Whether GST is payable on reverse charge, and by whom

Worked example under reverse charge

A Ludhiana GTA carries 9 tonnes of yarn to a registered mill in Tiruppur at ₹6,200 a tonne, with ₹1,500 loading and ₹2,000 detention. The freight bill totals ₹59,300 with no GST on it. The mill pays 5% GST, ₹2,965, as IGST under reverse charge and can then claim it as input tax credit.

Questions

What is a GTA?

A goods transport agency transports goods by road and issues a consignment note. A truck owner who carries goods without issuing a consignment note is not a GTA, and that service is exempt from GST.

When does reverse charge apply to GTA services?

When the GTA has not opted to pay tax itself and the recipient is a factory, a registered person, a company, a partnership firm or another specified recipient. The recipient then pays 5% GST under reverse charge, and the GTA's bill shows no GST.

Can a GTA charge GST itself?

Yes, by opting for forward charge: 5% without input tax credit, or a higher rate with credit. The option is declared before the start of the financial year.

What if the customer is an individual?

GTA services to an unregistered individual who is not a specified recipient are exempt. Reverse charge applies only to the specified recipients.

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