Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

GSTin for purchasing goods

Abhishek singhi (TAX CONSULTANT) (115 Points)

10 January 2019

Hello,
Is GSTin compulsory for the purchaser of goods, even if his sale is below 20 lakh......

Reply
Follow
Share

4 Replies

Dastagiri (ipcc) (79 Points)
Replied 10 January 2019

Sir if good sent by courier way bill is need or exempt need to know sir

Vinod Babu (24191 Points)
Replied 10 January 2019

GST registration is mandatory irrespective of turnover for following persons & businesses

Those making inter-state supply of goods/services

Any person who supplies goods/services in a taxable territory and has no fixed place of business – referred to as casual taxable persons. Registration issued to such a person is valid for a period of 90 days.

Any person who supplies goods/services and has no fixed place of business in India – referred to as non-resident taxable persons. Registration issued to such a person is valid for a period of 90 days.

Person required to pay tax under reverse charge mechanism. Reverse charge mechanism means where the person receiving the goods/services has to pay tax instead of the supplier.

Agents or any other person who makes supply on behalf of other registered taxable persons

Distributors or input service distributors. This person has the same PAN as the office of the supplier. This person is an officer of the supplier, he receives supplies and issues tax invoice to distribute credit of CGST/SGST/IGST.

E-Commerce Operator

Persons who supplies (except branded services) via an e-commerce operator

Aggregator supplying services under his brand name

Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.

Persons with turnover less than Rs. 20 lakhs can also register voluntarily under GST.

Abhishek singhi (TAX CONSULTANT) (115 Points)
Replied 10 January 2019

While transporting goods by road ways, transporter is asking for GSTin of purchaser, now if the purchaser does not have a GSTin, then what would be the situation....