A GTA is registerd under GST for forwarding charges but he does not file annx-V for choosing 5% or 12% and not charge GST on the supply of the goods because the registered receipint pay GST on freight under RCM.
Mu query is if GTA send the goods of unregistered person then who will pay GST. GTA or nobody
please clear
Clarification on GST Payment: Consignees Pay Under Reverse Charge for GTA Services, Exemption for Unregistered Individuals. A query was raised regarding the Goods Transport Agency (GTA) and the payment of Goods and Services Tax (GST) when transporting goods for unregistered persons. It was clarified that if a GTA does not opt for forward charge, the recipient of the service, typically the consignee, pays GST under the Reverse Charge Mechanism (RCM). If the recipient is a factory, society, registered person, body corporate, partnership firm, cooperative society, or casual taxable person, they must pay GST. However, if the recipient is an unregistered individual, no GST is levied due to an exemption. The responsibility for GST payment depends on who engages the GTA service. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
TaxTMI 
