GST under RCM

[Guest]

I am running GTA , and I am providing trucks to Defence canteens only for their transportation of canteen items from their main depot to their retail out lets. Suppose my bill amount is ₹ 10000 ,So as per RCM the service receiver has to pay GST to Govt. That is defence canteens has to take GST registration and pay the 5% of 10000 as GST for service. So in my view i need not take GST registration as CSD (defence canteens) are paying GST to Govt for the transportation of their canteen items. please clarify my calculation is correct or not and justify please

AI Summary

Goods Transport Agency Serving Defense Canteens Exempt from GST Registration Due to Reverse Charge Mechanism Responsibilities An individual operating a Goods Transport Agency (GTA) provides transportation services exclusively to defense canteens, moving items from depots to retail outlets. They question whether they need to register for GST, given that under the Reverse Charge Mechanism (RCM), the service receiver (defense canteens) is responsible for paying the GST. A respondent confirms that registration is not necessary for the GTA under these circumstances, as the liability to pay GST lies with the defense canteens. However, it is advised to consider whether registration might be required for other purposes under GST.