Pankaj Rawat (GST Practitioner) 27 September 2020
As per Notification 5/2017 CT , person engaged in taxable supply of goods or services or both , the total tax on which is liable to paid on reverse charge basis by the Recepeint of such goods or services u/s 9(3) from obtaining Registration.
Hence GTA is liable to Obtain Registration only in following :
1. Where Receptient is not liable pay tax on reverse Charge.
2. GTA wants to avail ITC on his inward supply (Refer Notification 20/2017 CT rate)