GSTP Practice Questions - NACIN GST Practitioner (GSTP) Examination Exam

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In the case of services provided by a Goods Transport Agency (GTA) to a registered business entity under the forward charge vs. reverse charge mechanism, which of the following statements is correct?

The recipient is always liable to pay GST at 12% under reverse charge regardless of the GTA's option The GTA must always pay GST under forward charge at 18% GTAs are completely exempt from GST registration and no GST is payable under either mechanism If the GTA has not opted to pay GST under forward charge (at 5% or 12%), the recipient business entity is liable to pay GST at 5% under reverse charge

Correct Answer:

If the GTA has not opted to pay GST under forward charge (at 5% or 12%), the recipient business entity is liable to pay GST at 5% under reverse charge

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