Question 9: 1. if a transport provide service to only registered person. tax is under reverse charge. his receipt is more than one crore. is regn. in gst compulsory for him.

2. for a registered transport we file form 3B as nil because we could not find anything relevant in form 3B for transporter. is it correct '

3. now what data should be filed in form GSTR-1 for registered transporter. all service provided under reverse charge basis.

4. transporter receive half freight in cash from consigner and balance from consignee. whose data should be filed in GSTR.

Answer:
Question 1

The term aggregate turnover is defined in section 2 of CGST ACT as follow Point 1

(6) 'aggregate turnover' means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

Point2

Further section 22 requires

Section 22: Persons liable for registration.

(1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Point 3

But Notification no 5 dt 19 6 2017provides exemption to the supplier engaged in supply of goods or services or both which are subjected to tax under reverse charge

Answer 1

On the basis of above three points there is no need to take registration but in practical you should take registration for following reason

To take ITC to reduce the cost of operation

Any supply if you are doing even for 100 rupee like you you are selling scrape of material then you have to take registration.

2. yes you are right

3. File return even if the information relating there to is nil

4. The tax is to be paid by the person to whom the GRN is issued the other party is operating only as pure agent

For example A send material to B and GRN is for RS 1000 Now A paid RS 500 to transporter and B paid RS 500 after checking of material and safe delivery Then reverse charge will be paid by A as the b is working as pure agent of A just to control the services of the transporter. (Reply Dt. 01/01/2018)