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

GTA forward charge option requires consistent application across registrations; cannot adopt reverse charge in another state.
Notification 11/2017 provides that a Goods Transport Agency opting to pay central tax at the prescribed rate "shall thenceforth be liable to pay central tax at that rate on all the services of GTA supplied by it," prompting debate whether this requirement binds the entire legal person across state registrations or applies separately to each state-wise registered person, with practitioners largely viewing the option as requiring consistent application across units.