Transporters GST registration

Registration 402 views 11 replies

Is GST registration compulosry for transporter?

Replies (11)

NO NEED TO GET REGISTRATION

if transporter issue consignment note and services to register clients in that case he should register himself. But there is no specific rules to registration in GST
No need to register if only transportation.
If Transporter : its service by road is exempted by Notification 12/2017 CT (r) So no need to obtain registration.

If GTA : As per Notification 5/2017 CT , : GTA is exempt to obtain registration

Hence in both the case Registration is not Required.
Yes agree with Pankaj ji and Raja sir.

I disagree.

If GTA is providing services to clients who are registered under gst : registration not needed.

But if there is even a single unregistered client. Registration is needed.

DEAR SOURAV MITTAL

KINDLY REFER THE NOTIFICATION 5/2017 CT, DTD 19/06/2017

 

Originally posted by : Pankaj Rawat
DEAR SOURAV MITTAL

KINDLY REFER THE NOTIFICATION 5/2017 CT, DTD 19/06/2017

 

 

Please read the notification carefully, it states "G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.:"

 

So if you are providing services to unregistered persons, and as RCM is not applicable on such persons, hence registration is required.

 

Please correct if I am wrong.

 

Originally posted by : Sourav Mittal



Originally posted by : Pankaj Rawat



DEAR SOURAV MITTAL

KINDLY REFER THE NOTIFICATION 5/2017 CT, DTD 19/06/2017

 





 

Please read the notification carefully, it states "G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.:"

 

So if you are providing services to unregistered persons, and as RCM is not applicable on such persons, hence registration is required.

 

Please correct if I am wrong.

 

 

Welldone Mr. Sourav Mittal.,

But,

Why not You can't highlight the above word...?

Mr. Raja,

 

Is GTA not a taxable service ?

My interpretation of Law is,

 

If a GTA is providing service to registered person under RCM say of Rs. 19,50,000/- and also provides service of Rs. 50,001/- to unregistered persons.

 

GTA will be liable for GST registration as, the entire tax payable is not covered under RCM, second the turnover has crossed 20,00,000/-

 


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