Commission Paid

Yes, bill of supply.

NO ITS READ OUT

(G) A REGISTERED PERSON WHO IS LIABLE TO PAY TAX UNDER SUB-SECTION (4) OF SECTION 9 SHALL ISSUE A INVOICE IN RESPECT OF GOODS & SERVICES FROM THE SUPPLIER WHO IS UNREGISTERED

IF THE SECTION 9(4) IS DEFFERED THAT DOES MEAN THE INVOICE WILL BE NOT MADE BY REGISTERED TAXPAYER

OK FINE FOR INSTANCE I AGGREE TO U.,,... BUT HAVE U FILE GSTR4 , IN THIS PURCHASE FROM UNREGISTERED DEALER IS GIVEN IN SHEET 4C, WHERE IT DOES NOT ACCEPT THE SAME BILL NO. FROM TWO DIFFERENT SUPPLIER (UNREGISTERED), WHY... BEACUSE THE PORTAL ALSO ASSUME THAT THE  SELF INVOCIE IS MADE BY RECEIPIENT FOR THE SUCH PURCHASES & CANNOT BE DUPLICATE 

Do composition dealers need to disclose exempt supplies like normal dealer? Because in GSTR 2, the table "Supplies received from composition taxable person and other exempt/Nil rated/Non-GST supplies received" is for disclosing exempt purchases. This table is missing from GSTR 4.

In your views, invoice is required. But for exempt supplies, bill of supply is made.

In section 9, "central tax...shall be paid by...". And as per notifications, levy is exempted, so no tax is there.

And in section 31, there is "who is liable to pay... issue an invoice". Its only Invoice, not including Bill of supply, and liable to pay. The person will be liable if there is tax, as you can see it is exempted by notification.

These are my reasoning, if you are satisfied.

Let's have further discussion to reach a conclusion. Others may also join. After all we'll all learn.

YES MANISH JI I AGREE TO U

YES IF THE PAYMENT MADE TOWARDS SERVICES COVER UNDER 9(3) , THE SELF INVOVICE & PAYMENT VOUCHER IS TO BE MADE BY RECEPIENT

AND

IF PAID TOWARDS 9(4) , NO SELF INVOICE IS TO BE MADE AS IT IS DEFERRED

Right Rawat Ji. Thank you.