LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Composition dealer

28 October 2017

1.can a composition dealer purchase from another composition dealer intrastate.
2 will it be autopolated in his purchases then.
3 is it a must to have gst for intrastate purchases for less than 20lakhs turnover.b2c dealer
4. can a dealer sent goods via transport without gstin. with only bill agsinst shop name.
5.can a dealer send one parcel as a collection of many small parcel. ie can he club 3,,,-4 , bills to show value of goods.

Reply
Follow
Share

5 Replies

(Guest)

composition dealer tax is fix on sales

he can send good with state only

he can use bill of supply

gst no is must for invoice

1 Like

Sunil Kumar (Indirect Taxation ) (1246 Points)
Replied 29 October 2017

Query: Can a composition dealer purchase from another composition dealer intrastate?

There is no restriction under section 10 of the CGST Act, 2017 and Rule 5 of the CGST Rules, 2017 which for purchasing goods from a composition dealer. Therefore, goods can be procured from a composition dealer. Further, it can also be procured inter-state.

Query: Will it be auto populated in his purchases then.

Reply: Yes, it would be auto populated. You can refer serial no 4 of form GSTR -4 (return of composition dealer)

Query: is it a must to have gst for intrastate purchases for less than 20lakhs turnover.b2c dealer

Reply: Not understood

Query: Can a dealer sent goods via transport without GSTIN. with only bill agsinst shop name.

Reply: If he is registered, goods can only be send using a GSTIN number. It can be send under a tax Invoice/bill of supply or delivery challan. The type of document would depend upon the type of transaction.

Query: Can a dealer send one parcel as a collection of many small parcel. ie can he club 3 ,,,-4 , bills to show value of good

Reply: Not understood

1 Like