GTA service

Raju Choudhary

Administrator
Staff member
#2
if any person supplies goods or services or both on which RCM is applicable then such person shall be exempt from obtaining registration under GST. It should be noted that if such person also supplies any goods or services or both on which RCM is not applicable than such person shall be required to obtain registration on the basis of aggregate turnover limit i.e. 20 Lakhs.

Let’s suppose in case of GTA, if such person provides services to only specified persons referred above, other than unregistered Individual/ Proprietorship Firm/HUF, then such GTA shall be exempt from obtaining registration. But if he provides services to unregistered Individual/ Proprietorship Firm/HUF as well then registration will be required on the basis of aggregate turnover limit because in case of unregistered Individual/ Proprietorship Firm/HUF, GTA will be responsible to pay tax.

For more details visit - "GST Registration"
 
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