Gst registration

Registration 95 views 2 replies
I am a transport agency .
I need registration , Yes or No
Replies (2)

There was a lot of confusions whether a GTA has to register under GST.

As per Notification No. 5/2017- Central Tax dated 19/06/2017, a person who is engaged in making only supplies of taxable goods/services on which reverse charge applies is exempted from obtaining registration under GST.

Thus, a GTA does not have to register under GST if he is exclusively transporting goods where the total tax is required to be paid by the recipient under reverse charge basis (even if the turnover exceeds 20 lakhs).

If you covered in GTA defination and turnover exceeds Rs. 20 lakh then GST registration is compulsory. Turnover include both reverse charge and normal charge for the purpose of GST registration threshold limit.


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