Question

My query as under :
1. What is difference between Transporter ID & GST Registration.
2. if a transporter is un registered under GST but he get the Transporter ID then what is normal compliance applicable in his case.
3. Whether Transporter ID holder transporter liable to file 3B/ GST-1/, Annual return etc. like GST registered person.
4. Whether he is liable to pay RCM as recipient.

Answer

Point wise reply of your query as follows:-

1.There may be some transporters, who are not registered under the Goods and Services Tax Act, but such transporters cause the movement of goods for their clients. They need to enroll on the e-way bill portal u/s 35(2) to get 15 digit Unique Transporter Id. This TRANSIN or Transporter id can be shared by transporter with his clients, who may enter this number while generating e-waybills for assigning goods to him for transportation. which will enable the transporter to update the vehicle number later while moving the goods actually. Even Transporter may use this transporter ID to generate e-way bill himself .


2. Further,
in terms of Rule 58 of the CGST Rules, 2017 read with section 35(2) of the CGST Act, 2017, Any person engaged in the business of transporting goods in India is required to maintain records of goods transported, delivered and goods stored in transit by him along with GSTIN of the registered consignor and consignee for each of his branches.

3. Transporter ID is a unique enrollment number under Rule 58 which is similar to GSTIN number. but it is not GSTIN. Thus, he is not liable to file GST returns.

4. As per Notification No. 13/2017- Central Tax (Rate), In case of Supply of Service by a goods transport agency (GTA) , taxes under GST shall be paid on reverse charge by recipient of service. (Reply dt. 13/10/2018)