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TMI BlogTransporter issuing builty required to take gst registration?X X X X Extracts X X X X X X X X Extracts X X X X ..... Transporter issuing builty required to take gst registration? X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to take gst registration when he is issuing Bilty as by issuing bilty he becomes a GTA Or being exempted supplies, he is not required to take Registration? Reply By KASTURI SETHI: The Reply: Bilty is a consignment note. Go through the following decision:- 2020 (6) TMI 520 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND - IN RE : UTTARAKHAND FOREST DEVELOPMENT CORPORATION Reply By Amit Agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awal: The Reply: As per Notification No. 5/2017 - Central Tax dated 19.06.2017, the Central Government specified that the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons exempted from obtaining registration under the aforesaid Act. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Amit Agrawal: The Reply: And as per Section 23 (1) (a) of the CGST Act, 2017, 'any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from tax under this Act or under the Integrated Goods and Services Tax Act' shall not be liable to registration. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Padmanathan Kollengode: The Reply: Shri Amit ji, pls clarify the following point as well for benefit of querist and others:- Assuming the transporter also makes in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter-state supply of GTA services, would he be required to take registration? Section 24 provides for compulsory registration where person makes any inter-state taxable supply. GTA services though liable under RCM is still "taxable supply". So, in my opinion the transporter will be liable to take registration where he has inter-state supply. Reply By Amit Agrawal: The Reply: Dear Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Padmanatham Ji, As query talks about liability under RCM as well as 'exempt supplies' (though both cannot happen simultaneously for same supply), I have only given reference/s of some of applicable legal situation where subject supply is either exempted or liable under RCM. Reply By Rajesh Kumar: The Reply: What is the conclusion of the discussion whether he required to take registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or not ? And as per Section 23 (1) (a) of the CGST Act, 2017, 'any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act' shall not be liable to registration. Sir if we through this section, there a word exclusively is used. As per me, GTA a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso sells used tyres, used batteries, scrap or old truck. Therefore we can not say a single GTA that he provides exclusively exempt services. Further Section 24 provides for compulsory registration where person makes any inter-state taxable supply. Therefore, this section also says for compulsory registration for inter-state taxable supplies and not a single GTA restrict himself for Intra-state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplies.
Reply By Padmanathan Kollengode:
The Reply:
Based on the facts mentioned by you in previous post, he would be required to take registration in my opinion X X X X Extracts X X X X X X X X Extracts X X X X
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