Applicability of gst for transport business

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 March 2018 How gst registration applicable on GTA sector? Are they required to register as gst is payable by consignee & return is to be upoaded by consignee under 5%gst with noitc claim. Then whether a GTA has to file nil return or not.Is e way bill applicable to GTA also.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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13 May 2018 If all the services provided by a GTA are covered under reverse charge, then the GST is not required to obtain GST registration. However, if any of the services are covered under normal (forward charge) mechanism, then the GTA is required to obtain GST registration.