Shree Road Carriers
Plot 14, Transport Nagar, Mankoli, Bhiwandi
Maharashtra — 421302
Ph: +91-98200-55667 · billing@shreeroadcarriers.in
GSTIN: 27AAKCS1234F1Z5
PAN: AAKCS1234F
SAC 9965 · RCM — no GST charged
Freight Memo — RCM (No GST Charged)
No: FR/25-26/000781
Dt: 22-09-2026
Billed to (RCM liable)
Vapi Plastics Works
Plot 88, GIDC, Vapi
GSTIN: 24AAKCV5544C1Z8
Gujarat (24) · 396195
Ph: +91-98980-33445
Place of supply
Gujarat (24)
Reverse charge: Yes — recipient self-invoices in GSTR
| Sl | CN (date | no | route | weight | freight) | Freight | Taxable value |
|---|---|---|---|
| 1 | CN/25-26/00123421-09-2026 · Bhiwandi → Vapi · 3500 kg | 14,100.00 | ₹14,100.00 |
| 2 | CN/25-26/00123621-09-2026 · Bhiwandi → Vapi · 2800 kg | 10,900.00 | ₹10,900.00 |
- Taxable value (SAC 9965)
- ₹25,000.00
- Grand Total
- ₹25,000.00
In words: Rupees Twenty Five Thousand Only
No GST charged on this memo — recipient pays @5% under RCM.
Tax payable on reverse charge basis by the recipient
GST @5% payable by recipient under RCM — Notif. 13/2017-CT(R). GTA has not opted for forward charge.
This memo is not a tax invoice — no GST is charged herein. The recipient deposits GST @5% under RCM (Notif. 13/2017-CT(R)) and claims ITC subject to §16, CGST Act 2017.