GTA services under forward charge mechanism

[SUSHILKUMAR GOYAL]

GST @ 6% on GTA services is allowed to be paid on forward charge basis provided that the goods transport
agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.

I have a query - Is a person registered under two States can opt for paying GST on GTA Services on reverse charge basis, if it has opted for payment of tax on forward charge basis in one State?

AI Summary

GST Query: Can a GTA Use Forward Charge in One State and Reverse Charge in Another? Notification 11/2017 Discussed. A discussion on the GST treatment for Goods Transport Agency (GTA) services under the forward charge mechanism raised a query about whether a person registered in two states can opt for reverse charge in one state while using forward charge in another. Responses indicated that if a GTA opts to pay 6% GST under forward charge in one state, it must do so consistently across all states and cannot switch to reverse charge. The discussion referenced Notification 11/2017 and emphasized that tax payment is state-specific, following conditions set in the notification. Further views were invited to clarify the issue.