An unregistered transporter shall submit the details regarding his business for enrollment under GST.
According to Notification 5/2017 – Central Tax, dated 19th June, 2017, 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 persons exempted from obtaining registration under the aforesaid Act.
Thus those GTA service providers are exempted from obtaining registration under GST, who are exclusively providing GTA service to specified persons and on those services such specified persons are liable to pay GST on reverse charge basis as per section 9(3) of the Act.
According to Notification 5/2017 – Central Tax, dated 19th June, 2017, 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 persons exempted from obtaining registration under the aforesaid Act.
Thus those GTA service providers are exempted from obtaining registration under GST, who are exclusively providing GTA service to specified persons and on those services such specified persons are liable to pay GST on reverse charge basis as per section 9(3) of the Act.
As per Section 35(2), every transporter, irrespective of whether he is a
registered person or not, shall maintain records of the consigner, consignee
and other relevant details of the goods in such manner as may be prescribed.
If a Transporter is not registered, then he shall submit the details
regarding his business electronically on the common portal in FORM GST ENR-01 and upon validation of
the details furnished, a unique enrolment number shall be generated and
communicated to the said person.
Any person engaged in the business of transporting goods shall maintain
records of goods transported, delivered and goods stored in transit by him
along with the GSTIN of the registered consigner and consignee for each of his
branches.
“Section 35(2) of CGST Act. Every owner or
operator of warehouse or godown or any other place used for storage of goods
and every transporter, irrespective of whether he is a registered person or
not, shall maintain records of the consigner, consignee and other relevant
details of the goods in such manner as may be prescribed.”
“Rule 58. Records to be maintained by owner or
operator of godown or warehouse and transporters.- (1) Every person required to
maintain records and accounts in accordance with the provisions of sub-section
(2) of section 35, if not already registered under the Act, shall submit the
details regarding his business electronically on the common portal in FORM GST
ENR-01, either directly or through a Facilitation Centre notified by the
Commissioner and, upon validation of the details furnished, a unique enrolment
number shall be generated and communicated to the said person.”
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