GST ON GTA

If the receiver is registered,

(a) any factory registered under or governed by the Factories Act, 1948;

(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India;

(c) any co-operative society established by or under any law;

(d) any person registered under CGST/SGST/UTGST Act;

(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons.

(g) Casual taxable person

Shall pay GST on reverse Charge basis.

If unregistered or individual etc, you have to charge GST and pay to Government.