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unregistered gta

Asit Adhikari (Assistant Manager in Sales Tax Dept.) (72 Points)

16 September 2017

Sir I am a registered person but transport agency is unregistered raised invoice to me in which percent shall I take it in RCM in my books 5 or 18

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gurucharan chaurasia (12 Points)
Replied 16 September 2017

5 with itc

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Info GST (289 Points)
Replied 16 September 2017

As per Notification No. 5/2017- Central Tax dated 19/06/2017, a person who is engaged in making only supplies of taxable goods/services on which reverce charge applies is exempted from obtaining registration under GST.
GTA does not have to register under GST if he is exclusively transporting goods where the total tax is required to be paid by the recipient under reverse charge basis (even if the turnover exceeds 20 lakhs).

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