GST on local transportation

This discussion clarifies the GST implications when a GST-registered firm uses an unregistered transporter for local goods movement. While goods transport services are generally exempt under GST, except for GTA services, the unregistered transporter should still issue a bill for freight charges. This is crucial for the registered firm's GSTR-3B filing, where it needs to be declared as an exempt supply, and also for audit purposes for both parties involved.