GST AND GOODS TRANSPORT AGENCY Goods transport agency : Goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. A consignment note is an essential condition to be considered as a GTA. Consignment note : A consignment note is a document issued by a goods transportation agency against the receipt of goods for the purpose of transporting the goods by road in a goods carriage. Registration requirements : IF Transports, a) Exclusivey goods on which RCM applicable (even turnover more than Rs. 20/10 Lacs limit) - NO REGISTRATION b) Turnover less than Rs. 20/10 Lacs Limit (including RCM based and service to unregistered) - NO REGISTRATION c) All other cases - REGISTER Rate of Tax : Options available to GTA - 12% with ITC or 5% without ITC AND 5% with ITC by Consignor/consignee at RCM Basis. Exem