Is GST registration compulosry for transporter?
11 Replies
Anshuman Basu
(account -GST)
(1556 Points)
Replied 06 September 2018
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
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 06 September 2018
No need to register if only transportation.
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 06 September 2018
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.
If GTA : As per Notification 5/2017 CT , : GTA is exempt to obtain registration
Hence in both the case Registration is not Required.
Sourav Mittal
(Still Learning)
(146 Points)
Replied 08 September 2018
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.
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 08 September 2018
DEAR SOURAV MITTAL
KINDLY REFER THE NOTIFICATION 5/2017 CT, DTD 19/06/2017
Sourav Mittal
(Still Learning)
(146 Points)
Replied 08 September 2018
| 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.
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 08 September 2018
| 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...?
Sourav Mittal
(Still Learning)
(146 Points)
Replied 08 September 2018
Mr. Raja,
Is GTA not a taxable service ?
Sourav Mittal
(Still Learning)
(146 Points)
Replied 08 September 2018
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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