Registration of GTA in each State

[Guest]

If a GTA is under FCM 12%, and has its booking offices at various states, whether it has to take GST registration at all the States?

Also, kindly share your opinion on the action that the department can take, and the Penalty that may be imposed, if the GTA takes only a single registration, and the department raises the issue of requirement of registration in each state.

(Side note: I think as far as the tax liability is concerned, even if it takes a single registration and issues IGST bills wrt services supplied outside the state, the Tax impact to the government revenue (both central and state) remains the same, as compared to when it takes registration in each state and issues CGST/ SGST bills. So there may not be any demand of tax at least)

AI Summary

Do Goods Transport Agencies need GST registration in each state under Forward Charge Mechanism? Section 22(1) clarifies. A user inquired about the necessity for a Goods Transport Agency (GTA) operating under the Forward Charge Mechanism (FCM) at 12% to register for GST in every state where it has booking offices. They questioned the implications if only a single registration is obtained and the potential penalties if the department challenges this. A respondent cited Section 22(1) of the CGST Act, which mandates registration in each state from where taxable supplies are made if the turnover exceeds the threshold. Another response noted the threshold limits for goods and services, emphasizing the need for state-specific registration.