The service provider in gta should select in form st-1

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2015 One of my client provides the trucks on hire basis for transportation of goods from one place to another to a company. Now since the revenue has exceeded 10 lacs, he is required to get himself registered at Service Tax Department. Now, if i get him registered in service tax department, the service category would be Transport of Goods by Road and in category of registration it will come - service provider. Pls confirm.

Also, since the person getting registered is Individual and the service of GTA to be provided is a company, so at the time of filing of service tax return, i just need to provide the gross amount of invoices raised and service tax on it would be paid by service receiver. So, it will not create any issue in service tax department. Pls confirm.

PUNEET GOYAL

PUNEET GOYAL (Expert)
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15 September 2015 As far ST-1 concern you are right.

For raising bills to service receiver pls ensure that service tax to be charged and deposited to the govt if consignor or consignee making payment is not from organized sector.

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Querist : Anonymous

Querist : Anonymous (Querist)

15 September 2015 Sir, if the services of GTA is to be provided are to corporates, so they are only liable to pay service tax to department and thus i need to file Nil Service tax return and not to mention any amount of bills raised in my service tax return.

Pls reply.

PUNEET GOYAL

PUNEET GOYAL (Expert)
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15 September 2015 Yes service provided and payment is also made by corporates to GTA.

Querist : Anonymous

Querist : Anonymous (Querist)

15 September 2015 That means in service tax return - i need to mention gross amount of invoices raised and then in amount on which service tax is payable under partial reverse charge mechanism as full gross amount. So balance amount remaining would be Nil.And thus my return filed would be Nil.

The above is to be done in case all the GTA services have been provided to corporate clients.

Pls confirm.

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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02 August 2025 You're on the right track regarding Service Tax registration and filing for a Goods Transport Agency (GTA) service provider. Here’s a clear summary based on your points:

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### 1. **Registration in Form ST-1:**

* **Category of Registration:**
The client (the truck owner providing transport services) should select **“Service Provider”** under the category of registration because he is providing the GTA service.
* **Service Category:**
It will be **“Transport of Goods by Road”** or the relevant GTA service category.

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### 2. **Service Tax Liability and Reverse Charge:**

* Since the client is providing GTA services **to companies (corporates/registered entities)**, the service tax is payable by the **service receiver** under the **Partial Reverse Charge Mechanism (PRCM)**.
* The GTA (service provider) **does not charge service tax** on their invoices to the corporate clients.
* The GTA service provider still **needs to get registered** as the threshold limit (Rs. 10 lakhs) is crossed.
* The GTA service provider must file the **service tax return** but report the **gross amount of invoices raised**.
* Under PRCM, the **service tax liability is on the recipient (company)**, so the GTA's service tax payable is **Nil**.
* Hence, the service provider will **file a Nil tax return**, but the turnover (invoice value) is mentioned.

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### 3. **Practical Points:**

* Make sure all invoices clearly mention that **service tax is payable by the recipient under reverse charge**.
* The service provider should maintain proper records to support the return.
* The registered GTA must **file ST-3 returns regularly** mentioning the gross receipts but no tax liability.

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### **In summary:**

| Aspect | Action / Treatment |
| ------------------------- | -------------------------------------------------------- |
| Registration in ST-1 | Select "Service Provider" with GTA service category |
| Invoice to corporates | Raise invoice **without service tax** |
| Service Tax liability | Payable by recipient (corporate) under PRCM |
| Filing service tax return | Mention gross receipts; tax liability = Nil (Nil return) |

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If your client’s customers include unregistered persons (individuals, unorganized sector), then the GTA must charge and deposit service tax on those invoices — but since your case is corporates, PRCM applies.

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**Let me know if you want me to help you draft an invoice or service tax return format for this situation!**

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