Goods Transport Agency

How anyone can pay gst without registration!!!

Yes,....How anyone can pay tax without being Registered..?.....tell...tell..Mr. Mraxe Test

it's registered person, but yes, In this Case RCM is applicable.
As RCM is not applicable only in case when GTA is paying tax at 12%.

Nahi....

1. As per Notification 5/2017 CT : GTA is not liable to obtain Registration only in case if Recepeint of his services discharge tax liability under Reverse Charge.

2. As per Notification 12/2017 CT (R)

Since GTA providing services in the course or furtherance of business for consideration, therefore these services are considered as Supply as per Section 7 of CGST Act, 2017,
Moreover as per Notification No. 12/2017- Central Tax (Rate), – Exempted Supplies Entry No 18, Heading 9965 Services by way of transportation of goods- (a) by road except the services of— (i) a Goods Transportation Agency; (ii) a courier agency; Therefore GTA services are Taxable Supplies.

3. As per Notification 32/2017 CT (r)
GTA Services
other than the following recipients is TAXABLE

(a) any factory registered under or governed by the
Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860
(c) any Co-operative Society established by or under any law for the time being in force; or
(d) any body corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of persons;
(f) any casual taxable person registered under the GST

So if GTA is providing services to other than those specified category recipients as discussed above such as to an Individual / Proprietorship Firm/HUF. In such scenario GST shall be paid by GTA itself on forward charge mechanism @ 5% (Where Receptient is not doing RCM)

So GTA is Registered, means need to obtain Registration if he discharge tax liability in FC @ 5% or @ 12%.