GST implication for GTA

Pankaj sir said correctly... GTA means transporter who issues bilty..
All service of goods transportation except courier and GTA are exempt..
hence if he issues bilty that means he is a GTA and RCM applicable..
and if he is not GTA then service is exempt no RCM applicable

The primary liability goes to service receiver , Secondary to GTA the service provider

If service provider GTA charging gst and collecting from service receiver, its  the duty of service receiver to ensure that same tax has been paid and can ask for challans to file and keep in record and present the authority as and when demand or audited. Thanks    

 

 

 

 

 

If a transporter issues bility he will become a GTA..
and all goods transportation service are exempt except courier and GTA..
and in case of GTA, RCM is applicable and GTA is not required to take registration...

In your case if transporter is issuing bility then it is a GTA and RCM is applicable otherwise not

BOTH ARE SAME, NO DIFFERENCE  (GR=CONSIGNMENT NOTE ,BITLY)