TaxTMI 
TaxTMI 
GOODS TRANSPORT AGENCY - GTA - REGISTRATION -
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....OODS TRANSPORT AGENCY - GTA - REGISTRATION -<br> Query (Issue) Started By: - NAMAN DOKANIA Dated:- 16-8-2025 Last Reply Date:- 20-8-2025 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>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?....
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....? Reply By KASTURI SETHI: The Reply: Not required. See Section 23 (1)(a) of CGST Act. SECTION 23. Persons not liable for registration. - (1) The following persons shall not be liable to registration, namely :-- (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goo....
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....ds and Services Tax Act; If a person is not liable to tax, registration for what purpose ? Reply By Sadanand Bulbule: The Reply: In this situation, it is like buying an expensive horse just beacuse some one has a horseshoe nail. Reply By Ganeshan Kalyani: The Reply: I agree with the view of Sri Kasturi Sir. There is exemption for the supplier to obtain registration where the ....
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....liability to pay tax is on the recipient. Reply By KASTURI SETHI: The Reply: Sh.Sadanand Bulbule Ji, Sir, Your replies always increase knowledge of English language, in addition to knowledge on GST matters. This is your unique style of validation of others reply. Thanks a lot. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Sir Thanks a lot for validation. Yo....
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....ur support on merits matters a lot. Reply By Sadanand Bulbule: The Reply: Dear Sirji We need to keep in mind the taste of visitors to TMI. Just to serve them a better flavour. Reply By Shilpi Jain: The Reply: As per Notification No. 5/2017-Central Tax - this GTA not liable to register under GST In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goo....
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....ds and Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining regis....
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....tration under the aforesaid Act.<br> Discussion Forum - Knowledge Sharing ....