GST Separately Charged by URD

Unregistered Dealer how charge GST if he is not registered under GST?

To whom he will pay the tax amount if he will collect?

I just want to know that, is there any section or rule specifying this or it is just an interpretation of some statement. for example - in case of person registered under composition scheme, Section 31(3)(c) specify that they have to issue "Bill of Supply" instead of a "Tax Invoice".

Dear Mukesh Singh

As per Section 32 CGST Act

[1] A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act.

[2] No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.

Hope this will solve your purpose ☺️

Thanks Pankaj Sir

You are always welcome dear