GOODS TRANSPORT AGENCY

[MUKESH SAXENA]

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

AI Summary

Reverse charge on GTA services: registered recipients must pay GST while unregistered individual recipients may be exempt.
When a registered GTA does not opt to levy GST, the tax on GTA services is payable by the recipient under the reverse charge mechanism; registered recipients (factories, bodies corporate, partnership firms, cooperative societies, persons registered under GST, casual taxable persons) must pay GST, while an unregistered individual recipient may be exempt under the notification referenced. The RCM liability depends on who engages the GTA service, with practical payment priority: consignor, consignee, then GTA.