TaxTMI 
TaxTMI 
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??
GOODS TRANSPORT AGENCY - GTA - REGISTRATION -
16 Aug 2025 
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GST registration exemption for suppliers whose tax liability is on the recipient under reverse charge prevents mandatory registration.
A supplier engaged exclusively in making supplies on which tax is payable by the recipient under the reverse charge mechanism is not required to obtain GST registration. This follows the principle that persons exclusively supplying items not liable to tax or wholly exempt are excluded from registration, and is reinforced by a government notification specifying that reverse charge only suppliers are exempt from registration; consequently a GTA whose sole supplies are subject to reverse charge need not register. (AI Summary)
A supplier engaged exclusively in making supplies on which tax is payable by the recipient under the reverse charge mechanism is not required to obtain GST registration. This follows the principle that persons exclusively supplying items not liable to tax or wholly exempt are excluded from registration, and is reinforced by a government notification specifying that reverse charge only suppliers are exempt from registration; consequently a GTA whose sole supplies are subject to reverse charge need not register. (AI Summary)