X is an individual supplier (Bihar). Y is an individual recipient (W.B.).
Z is a transporter who transports the subjected taxable goods from Bihar to W.B.
Both supplier & recipient are unregistered and have turnover less than 20 Lacs. In this situation if X supplies goods worth Rs. 25000 to Y, what will be the applicability of GST ? Who will be required to take registration under GST ? What will be the applicability of e-waybill provisions ? Decide to the benefit of the supplier as well as the recipient.
There is no need to get registered under section 22,
goods cost less than 50000/- so eway bill is not required
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