IntelliGST

1: "Whether customers have to furnish any detail or file any return while availing services from taxi aggregators? "

Customers availing services from taxi aggregators do not have to make any declaration or file any return.They are outside GST.

2: "Whether taxi aggregators can issue any other document in lieu of invoice and issue consolidated invoice for such services? "

The law provides flexibility to such service providers to issue tickets or tax invoice within one month from the date of supply of service. Except banking and financial service providers, service providers such as taxi aggregators do not have the option to issue consolidated invoices. Whereas, the proposal for providing consolidated invoices for various service providers may be explored.

3: Whether credit is restricted under the GST Act, especially for rent-a-cab Service?

Input tax credit for rent-a-cab service is not available under GST.