Sir,
One of my client have a truck he
used it for carriage and issued bilities to other trucks also he is not registered under any act till date.
Should he aplly for gst t/o less than 9 lac last year?
If yes under gta?
Please advise
Regards
Vikas
As per notification 5/2017 CT , GTA is exempt to obtain registration in GST as his services are under RCM 9(3)
If you are GTA then no need to take registration
And
if you are tranporter , tranporting goods by road then your services are exempted by Notification 12/2017 CT (r)
hence in both the cases registration is not required
CAclubindia
