Registration Requirements

• Transporters with turnover above threshold must register under GST
  
• Casual or unregistered transporters may need to enrol for TRANSIN ID
  
• Transporters operating in multiple states require separate registrations
  
• Must register for e-way bill portal for inter-state transportation
  
• Aggregate turnover considered PAN-wise for registration threshold
  

E-Way Bill Compliance

• Mandatory for goods movement above ₹50,000 in value
  
• E-way bill must include consignor, consignee, transporter details, and invoice
  
• Generated through e-waybill.nic.in by supplier or transporter
  
• Transporters must carry e-way bill and related invoice during transit
  
• Penalties apply for incorrect or missing e-way bills
  

Documentation for Transport

• Goods must be accompanied by tax invoice or delivery challan
  
• Copy of e-way bill or e-way bill number is mandatory
  
• Transport document should include vehicle number and trip sheet
  
• Supporting documents must be produced during inspections
  
• Records must be maintained for audit trail and compliance
  

GST Rate on Transportation Services

• Transportation of goods by road by unregistered individual (non-GTA) is exempt
  
• GTA services attract 5% GST under reverse charge mechanism (RCM)
  
• Alternatively, 12% GST is applicable with input tax credit under forward charge
  
• Exemption for transportation of certain goods like agricultural produce
  
• Parcel services and courier logistics attract 18% GST
  

Liabilities and Penalties

• Transporters are liable for detention, seizure, or confiscation if e-way rules are violated
  
• Penalty for non-compliance may include 200% of tax amount or ₹10,000
  
• Vehicles can be inspected at any place en route by authorities
  
• Delay in compliance affects movement and delivery timelines
  
• GSTIN and e-waybill portal access must be up to date