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In this blog, we will understand whether a GTA and the recipient of transport services from a GTA should register under GST.
Persons who take transportation services from a GTA can be of 2 types:
Certain specified category of persons are liable to pay tax on reverse charge on transport service taken from a GTA. These are:
All these persons have to mandatorily register, irrespective of their turnover.
Persons who do not belong to the above category of persons and avail transportation service from a GTA need to register only when their turnover crosses the threshold limit of Rs. 10 Lakhs in special category states and Rs. 20 Lakhs in rest of India.
GTA can be of 2 types:
A GTA exclusively providing transport services to the specified persons who are liable to pay tax on reverse charge, is not required to register under GST. This means that even if their turnover crosses the threshold limit, they are not required to register under GST. This is because 100% of their supplies will be reverse charge supplies, on which they will not have any tax liability.
A GTA which is not exclusively providing transport services to the specified persons, who are liable to pay tax on reverse charge, has to register under GST when its aggregate turnover crosses the threshold limit. These are GTAs who provide services to sole proprietors, HUF (Hindu Undivided Family), etc.
All unregistered GTAs should enroll as a GTA in GST portal using Form GST ENR-01. After enrolment, a unique enrolment number will be issued to such GTAs. Using this enrolment number, unregistered GTAs can generate e-way bill from the GST portal.