One of my clients having a TRUCK(single) (for carriage) and they are issuing bilities to other parties also. my query is
Should he need to register under GST? if, yes GTA? or can take exemption benefit?
NO , he is not liable for registration bcoz as per Notification No. 5/2017- Central Tax dated 19/06/2017, a person who is engaged in making only supplies of taxable goods/services on which reverse charge applies is exempted from obtaining registration under GST even if his turnover exceed 20 lacs.