There are some categories of recipients who is liable to pay tax under rcm. If a person does not fall under that category than liability to pay tax will be pass on to GTA service provider. So if person does not fall under that category, there is no liability to get registration on recipients.
if you're a unregistered person with aggregate turnover less than 20 lakh then you're not liable to pay RCM liability on availing service of GTA Because exemption with respect to same is available
@ veenu bhaiya how can you say if not specified then liability of tax pass to GTA service provider for to yeh bhi kehdo ki GTA Ko registration krwana padega @ shubhada ma'am you mean to say if I am a casual taxable person unregistered??
casual taxable person is different than person making regular sales/business. CTP is a person who does not have fixed place of business in the state or UT And I am talking about the person who does business on regular basis who is not require to get registered under GST because of not crossing aggr turnover limit. In short chote businesses
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