Goods and Services Tax

Common mistakes made by Goods Transport Agenc y (GTA): What is Goods Transport Agency? "Goods Transport Agency" means any person who provides service in relation to transport of goods by road and issues consignment note , by whatever name called. In the above definition following Two Aspects need to be discussed to understand the  scope of GTA services & responsibility. 1) " S e rvice in relation to transport of goods by road" including used household goods for              personal use. 2) As per old Service Tax Rules, 1994"Consignment note" means document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in    which the goods are transported, details of the goods transported, details of the place of origi...