GTA registration

There are 2 condition , transportation of goods is done either by Transporter ( who is not GTA) Transporter (who is GTA)

Transporter who Is GTA : The transporter who issue bilty (G.R.) Consignment Note is GTA .

Transporter who is not GTA : is who do not Issue bilty or consignment Note.

Now the GTA is not liable to Registered under GST unless he is supply his services to Recepeint who is liable to RCM .(refer Notification 5/2017 CT(r))

Transporter : Services of transporter is Exempted vide Notification 12/2017 CT (R). (Except GTA, Courier Services) .

Now if any transporter(Not GTA) is Raising the bill his services are Exempted so cannot charge GST .
And if GTA is raising the bill to Registered Receptient , the GTA cannot charge GST on bill as Receptient is liable deposit the same under RCM.(Refer Notification 13/2017 CT(R))

Okk....but now tell how transporter get registered as GTA