Invoicing issue under gst

Deepak Agarwal (Self) (26 Points)

03 February 2018  

Q1. Is it require to issue tax invoice/bill of supply if you are an unregistered supplier (i.e. your turnover is lessthen 20/10 crore, or you are a dealer  of wholly exempted goods/servces). if no then how the tax authority will get to know that your turnover is less then 20/10 crore. in simple words i just want to know that is it require for unregistered person to issue BILLS ? or not

 

Q2.  As per section 31(3)(C) of CGST act 2017 , every registered person supplying exempt goods or paying tax under provisions of section 10 (composition) is require to issue bill of supply instead of tax invoice. i.e. for taxable goods non composition asseessee have to issue tax invoice or for exempt goods require to issue bill of supply ? is it correct ?

 

Q3. Supply of food stuff on conveyance is Supply of goods or supply of services. (Place of supply) IGST ACT 2017?