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Transport income


ARVIND (ACCOUNTANT)     26 September 2020

ARVIND
ACCOUNTANT 
 7 likes  102 points

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sir i have 10 truck in tranport i have earn income then i am liable paid gst?

1 Like
avater

Taha (T)     27 September 2020

Taha
T 
 16 likes  403 points

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I think u r a GTA so u r not liable to pay tax the recipient of ur service is liable to pay tax assuming u r just providing GTA services and no other service

avater

Pankaj Rawat (GST Practitioner)     27 September 2020

Pankaj Rawat
GST Practitioner 
 3566 likes  48182 points

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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)


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