GTA service

Discussion in 'GST (Goods & Service Tax)' started by Arjun Kumar Jain, Aug 18, 2017.

  1. Arjun Kumar Jain

    Arjun Kumar Jain New Member

    GST on GTA services?
     
  2. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    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"
     
    Last edited: Aug 20, 2017
Loading...

Share This Page