Transporter issuing builty required to take gst registration?

[Rajesh Kumar]

A transporter owns some trucks and issues bilty and has turnover of 20 crs. GST is not being charged and GST is to be paid under reverse charge by the receipient.

Whether this transporter is required to take gst registration when he is issuing Bilty as by issuing bilty he becomes a GTA Or being exempted supplies, he is not required to take Registration?

AI Summary

GST registration requirement for transporters: inter state or taxable supplies trigger compulsory registration despite reverse charge arrangements.
Registration depends on supply character: Notification No. 5/2017 and Section 23(1)(a) exempt persons whose supplies are taxable only under reverse charge or wholly exempt from registration, but compulsory registration under Section 24 applies to any person making inter state taxable supplies; GTA services are taxable supplies even if tax is payable by the recipient, so inter state or other taxable GTA activity triggers GST registration.