watch_later 10/10/17

GST registration is compulsory for GTA (Goods Transport Agency)?

GTA do not have to charge GST on service provided to registered person due to reverse charge and service to non registered is exempted.

Whether GTA should register under GST or not?

1 Response | Latest response: 10/10/17 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 10/10/17

What is a GTA?

Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

Whether GTA is required to charge tax for services provided?

GTA is not required to charge GST as it falls under scope of Reverse charging mechanism (RCM). In 22nd meeting of GST council, it was decided to exempt services of GTA from GST provided to unregistered recipients.

GTA services are not exempted but services to unregistered person are exempted.

Thus in my opinion GTA needs to take GST registration if he fulfills the registration requirements (turnover basis).


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