HOw to identify a GTA

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how to identify a GTA service provider in case of both cases if they're registered or unregistered?
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As per my personal opinion, If they are registered that shows his own GSTIN on bilty. if not then not shows GSTIN.

its my personal opinion if anybody have different view then views are welcome. thanks. Disclaimer: its not Professional Advice.

As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, “goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

This means, while others might also hire out vehicles for goods transportation, only those issuing a consignment note are considered as a GTA. Thus, a consignment note is an essential condition to be considered as a GTA.

whether GTA liable to register

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.

so if entirely the tax will be paid by the person hiring GTA then no registration required but if GTA is engaging into business with unregistered dealer further eventhough 20 lakhs has been exceeded if reverse charge is properly under place then GST registration is not required

it means an unregistered GTA can have a consignment noteย .

yes it can 

thanks a lots

Sumit Chaudhary Sir,

A GTA Means:

1. issue consigment 

2.  main work good transport by raod , air, and water 

3. rase invoice only service provide lika as transporation charge , freight charge , etc 

4. GTA may be registered under GST or not.

 



 


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