GST Registration compulsory for those liable to pay GST under RCM

In re Jalaram Feeds (GST AAR Maharashtra)

Applicant has stated that they require services of Goods Transport Agency like any other business. Applicant being a recipient of supply is liable to pay tax under reverse charge basis and as per Section 9(4) of the Act, all the provisions of this act shall apply to such recipient ( in this case, the applicant), as if they are the persons liable for paying the tax in relation to such supply. Thus from conjoint reading of Section 9 and section 24 of the Act, since the applicant is req

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