RCM on unregistered is extended till 30/09/2019 even though if you are taking service from GTA who is issuing LR/GR/BILTY you need to pay RCM, otherwise not required.
Meaning of GTA. GST laws define GTA in notification no. 12/2017-Central Tax (Rate) dated 28.06.2017), which states that, 'goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called'.
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