Question 53:

How to filing GSTR-1  for transporter ?

Answer  

The service of transporter (GTA) is covered under reverse charge as per notification no. 13/2017 Central Tax (Rate).
Under GTA service , person paying freight is liable to GST under reverse charge if not paid by GTA @ 12%.

In your case if GST is paid by recipient under reverse charge then while filling return GTA invoice will be recorded in s. no. 4B of GSTR-1 otherwise if transporter is paying freight then it is considered as normal supply and recorded in s.no. 4A of GSTR-1. (reply dt. 05/16/2018)