HOw to identify a GTA

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

yes it can 

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.