Goods transport agency

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If a partnership firm (Being a specified person) avails GTA services, GST theron is payable on reverse chage by the firm. In case the partnership firm is unregistered ( turnover < 20 lakh ) whether such firm has to register compulsorily for paying GST under reverse charge?

Replies (3)
yes in this case registration is mandatory
Yes , as per section 24CGST Act, it's mandatory to take Registration if services availed is under RCM
Many thanks to all who responded..


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