Liable for Registration or not

[BARUN MUKHERJEE]

Respected experts,

Service received from GTA and the GTA issued a RCM invoice.Is the recipient is liable for take registration u/s 24(iii)??

[Gargi Rai]

Yes, GST registration will be required unless the person is exempt from registration under Section 23(2) of the CGST Act 2017 (in instances notification may provide exemption may not be available if RCM services are procured). Section 23(2) of the CGST Act 2017 was recently amended to give an over-riding effect to Section 22(1) and Section 24. 

[KASTURI SETHI]

Pl. elaborate your query with full facts and specific problem.

[KALLESHAMURTHY MURTHY K.N.]

Dear Querist,

Sir, 

According to Section 24(iii) of the GST Act, a person liable to pay GST under the reverse charge mechanism either on account of GTA  or any other reasons must register compulsorily, regardless of the threshold limit.

AI Summary

GST Registration Required for Reverse Charge on Goods Transport Services Unless Exempt Under Section 23(2) of CGST Act 2017 A participant inquired about the necessity of GST registration when receiving services from a Goods Transport Agency (GTA) and receiving a reverse charge mechanism (RCM) invoice. An expert confirmed that registration is required unless exempt under Section 23(2) of the CGST Act 2017, which overrides Sections 22(1) and 24. Another respondent requested more details to provide specific advice. A third expert stated that under Section 24(iii) of the GST Act, individuals liable to pay GST under RCM, including for GTA services, must register regardless of the threshold limit.