Vaibhav Abbott (2 Points)
08 July 2017
Kunal Pansari
(Accountant)
(1037 Points)
Replied 08 July 2017
Faraz
(Student)
(236 Points)
Replied 08 July 2017
Tax invoice issued to an unregistered dealer will be the same as to a registered dealer. Relevant portions of Rule 46-Tax Invoice is reproduced below:
"Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is less than fifty thousand rupees and the recipient
requests that such details be recorded in the tax invoice;"
In case of inter-state sale to unregistered dealer with value more than 2.5 lakh, show under Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh
In case of inter-state sale to unregistered dealer with value less than 2.5 lakh or intra-state sale to unregistered dealer of any value, show under Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5
For easier return filing, download offline utility from https://www.gst.gov.in/download/returns
althaf althaf
(2 Points)
Replied 20 September 2018
Dhondaley Dhondaley
(8 Points)
Replied 19 August 2019
But when we are selling Crepe Silk Sarees to Consumer outside the state what is the GST no. to be mention for B2C interstate
"Live Course on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
