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Transport business

29 August 2017

Can anyone suggest me whether a transportation business required to get registration under GST if gross receipt over 20 Lakhs.?

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6 Replies

Yogesh Pandey (144 Points)
Replied 29 August 2017

In terms of the aggregate turnover criteria, expect for States designated as special category states, any person doing more than Rs.20 lakhs of aggregate turnover in a financial year is required to obtain GST registration. In special category states, the GST aggregate turnover criteria has been fixed at Rs.10 lakhs.

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GST DAKOR (18 Points)
Replied 29 August 2017

but this limit of 20 lakhs is also applicable to Transport Businesses...? which are under RCM...?

Yogesh Pandey (144 Points)
Replied 29 August 2017

certain categories are required to get registered mandatorilyirrespective of the thresholds:

Persons making any Inter-State taxable supply (e.g. from Delhi to Maharashtra)

Casual Taxable person (No fixed place where GST is applicable)

Non-resident Taxable person (No fixed place in India)

Persons who are required to pay tax under Reverse Charge

Persons who are required to deduct tax at source

Agents of a supplier

Input Service Distributor

Persons who supply goods or services through E-commerce Operator

Every E-commerce Operator (e.g. Flipkart, Amazon)

An aggregator who supplies services under his brand name

Any Specialized Agency of the UN or any Multilateral Financial Institutio

GST DAKOR (18 Points)
Replied 29 August 2017

thanks for information and knowledge sharing Sir

GST DAKOR (18 Points)
Replied 29 August 2017

my client is engaged in local state area n transport sands and metals nearby towns
so he is required to be registered as his receipt for the year around 40 lakhs....

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mohit mehta (partner) (27 Points)
Replied 29 August 2017

Noramally a service provider is required to pay tax, but in case of GTA there are seven catagories who are required to pay tax as a receipient under reverse charge as per notification No. 13/2017 dt. 28-06-2017. These persons are:

1. Factory Regisstered under the factory act, 1948.

2. A society registered under the society Registration Act, 1960 or under any other law.

3. A co-operative society Registered under any other law.

4. A person Registered under GST.

5. A Body corporate established by or under any other law or

6. A partnership firm weather registered or not.

7. Casual Taxable person.

There are also some goods on which there is no GST like agriculture produce, Milk salt Etc.

So if GTA provide service to only these persons or goods , then GTA is not required to Register even if his turnover exceeds 20 Lacs.

But if GTA providing sevices to person other than above, then if his total Supply (including supply from above persons and of goods) exceeds 20 Lacs then, GST applicabe.

E.g Case-1