1. Is GST registration mandatory for all transporters?
No, only transporters who issue consignment notes (GTA) or exceed the turnover threshold need to register.
2. What is a Goods Transport Agency (GTA)?
A GTA is a transporter that issues a consignment note while moving goods.
3. What is the turnover limit for GST registration for transporters?
The limit is ₹20 lakhs (₹10 lakhs in special category states).
4. Can a small truck owner without a consignment note avoid GST registration?
Yes, if no consignment note is issued and turnover is below the threshold.
5. Can transporters claim input tax credit (ITC)?
Yes, but only if they opt for Forward Charge and pay 12% GST.
6. What is the GST rate for transport services?
5% under Reverse Charge (no ITC) or 12% under Forward Charge (with ITC).
7. What documents are needed for GST registration?
PAN, Aadhaar, address proof, bank details, photo, and business proof.
8. Do I need GST registration to generate an e-way bill?
Yes, or at least a Transporter ID (TRANSIN) if unregistered.
9. What happens if I don’t register when required?
You may face penalties, fines, and detention of your vehicle.