Service
37 Points
Posted on 13 December 2022
1. In case of Purchase from Unregistered Dealer - No need to pay GST as party is unregistered and section 9(4) read with notification No. 07/2019-Central Tax(Rate) Dated 29th March 2019, applicable to specified class of person. same is not applicable in your case.
2. In case of Sale to unregistered dealer - Since seller is registered so need to charge GST on invoice.