27 November 2019
My client is small trader registered as normal tax payer with annual turnover of less than 50 lakhs. He had purchased some goods from very lower level unregistered supplier who don't even provide invoice ( given kacha parcha). Now my query is how to show this in gst 3b and gstr1. 1.Being small trader he is not maintaining any account. 2. All billing is b2b so has to declare that sale of product purchased from unregistered dealer. 3. HOW TO KEEP RECORD FOR THIS PURCHASE WITHOUT MAINTAING ACCOUNT. Do we need to generate self invoice without RCM?
28 November 2019
1. He has to give bill not kacha parcha as unregistered dealer (T.O. Criteria) 2. sale to B2B is not the problem you have to file GSTR1 to give credit. 3. Impossible. If you are asking sale without purhcase..??? Simple thing need to get it simple, you can purchase from unregistered person but take proper bill if they don't give your purchase will be gone vanished. you have to take both records sales and purchase properly. not other option to escape.
CAclubindia
