GOODS TRANSPORT AGENCY - GTA - REGISTRATION -

[NAMAN DOKANIA]

A GTA is having turnvoer of 50 lakhs. Is he not collecting any GST, as it is liable for reverse charge, There is no other service/goods which is being provided by them. So, is he liable for GST Registration??

AI Summary

Goods transport agency with Rs.50 lakh turnover supplying only reverse-charge services not required to obtain GST registration under Section 24 A goods transport agency with Rs.50 lakh turnover that provides only services subject to reverse charge and has no other taxable supplies is not required to obtain GST registration because the law exempts persons exclusively engaged in supplies where tax liability falls on the recipient; a government notification specifically exempts GTAs supplying services taxable under reverse charge from mandatory registration.