TaxTMI 
TaxTMI 
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)??
Liable for Registration or not
03 Feb 2025 
3 Replies 
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Reverse charge registration required where recipient pays GST under reverse charge, registration compulsory unless specific exemption applies.
A person liable to pay GST under the reverse charge mechanism, including for GTA services, must obtain compulsory registration regardless of the turnover threshold, unless a specific exemption under the registration-exemption framework applies; recent amendments give the registration-exemption provision overriding effect over threshold-based registration provisions, but exemptions may not cover reverse-charge supplies. (AI Summary)
A person liable to pay GST under the reverse charge mechanism, including for GTA services, must obtain compulsory registration regardless of the turnover threshold, unless a specific exemption under the registration-exemption framework applies; recent amendments give the registration-exemption provision overriding effect over threshold-based registration provisions, but exemptions may not cover reverse-charge supplies. (AI Summary)