GST E INVOICE B-C

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128 Points Joined February 2011

Respected Members,

 

Do we need to issue E invoice in case of Unregistered Recipient.. 

We have supplied service of construction of Building to a unregistered person, and we already liable to issue E invoice for this year. Do we need to issue E invoice for Recipient who is not registered under GST. 

if Yes what should i mention in the GST Number. 

Pls advice. 

Thanks

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On 10 April 2025 at 12:00 Report
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Master in Accounts & high court Advocate
9123 Points Joined December 2011

E-Invoicing for Unregistered Recipients The requirement to issue e-invoices for unregistered recipients depends on the type of transaction and the GST registration status of the supplier.

E-Invoicing Rules - *E-invoicing is mandatory*: For businesses with an aggregate turnover of ₹100 crore or more in a financial year. -

*Unregistered recipients*: E-invoicing is not required for B2C transactions (business-to-consumer) or transactions with unregistered persons.

Your Scenario Since you've supplied construction services to an unregistered person and are liable to issue e-invoices for this year, you might be wondering if you need to issue an e-invoice for this transaction.

GSTIN for Unregistered Recipients If you need to issue an e-invoice for an unregistered recipient, you can use the "URP" (Unregistered Person) code in the GSTIN field. 

Conclusion In your case, since you're supplying services to an unregistered person, you might not need to issue an e-invoice.

 However, if you're required to do so, you can use the "URP" code in the GSTIN field. To confirm the specific requirements for your business, consider consulting a tax professional or checking the GST portal [1].

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On 10 April 2025 at 15:47


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