12 % GST BILLING TO URD
This query is : Resolved
18 January 2022
Dear sir,
we want to bill to customer under 12 % GST under post harvest for agriculture purpose concession.
i need suggestion, if customer is URD ( unregistered dealer) and interested to do registration.
shall we do the billing . Kindly quote provision for the same.
we want to bill to customer under 12 % GST under post harvest for agriculture purpose concession.
i need suggestion, if customer is URD ( unregistered dealer) and interested to do registration.
shall we do the billing . Kindly quote provision for the same.
06 July 2024
If your customer is an Unregistered Dealer (URD) and is interested in registering under GST, you can still issue a tax invoice to them. Here are the key points to consider:
Billing to Unregistered Dealers (URD):
1. Issuing Tax Invoice:
• As per GST rules, you can issue a tax invoice to URDs. The invoice should clearly mention that the customer is an unregistered dealer.
2. Applicable GST Rate:
• For post-harvest services for agriculture purposes, if you are eligible for a concessional GST rate of 12%, you can apply this rate on the invoice.
3. Reverse Charge Mechanism (RCM):
• Typically, when you supply goods or services to an URD, the responsibility to pay GST rests with the URD under the Reverse Charge Mechanism (RCM). However, certain services are exempt from RCM, and it’s important to check if your service falls under this category.
4. Registration by URD:
• If the URD is interested in registering under GST voluntarily, they can do so by following the registration procedure provided by the GST department.
5. Provision under GST Law:
• Section 31(3)(f) of the CGST Act, 2017: This section allows for the issuance of a tax invoice in case of supply to an unregistered person.
Billing to Unregistered Dealers (URD):
1. Issuing Tax Invoice:
• As per GST rules, you can issue a tax invoice to URDs. The invoice should clearly mention that the customer is an unregistered dealer.
2. Applicable GST Rate:
• For post-harvest services for agriculture purposes, if you are eligible for a concessional GST rate of 12%, you can apply this rate on the invoice.
3. Reverse Charge Mechanism (RCM):
• Typically, when you supply goods or services to an URD, the responsibility to pay GST rests with the URD under the Reverse Charge Mechanism (RCM). However, certain services are exempt from RCM, and it’s important to check if your service falls under this category.
4. Registration by URD:
• If the URD is interested in registering under GST voluntarily, they can do so by following the registration procedure provided by the GST department.
5. Provision under GST Law:
• Section 31(3)(f) of the CGST Act, 2017: This section allows for the issuance of a tax invoice in case of supply to an unregistered person.
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