Non moving material invoice

we are raising invoice for payment purpose only. material not moving physically. should we charge GST?
Replies (2)
Quick Summary
This discussion addresses whether GST should be charged on invoices raised purely for payment purposes when no material is physically moved. It highlights that issuing a GST invoice without an actual supply of goods or services is illegal and constitutes a punishable offence under Section 132 of the CGST Act 2017.

How can you raise this type of invoice without supply of material
This is illegal Sir. Raising GST Invoice without actual Supply of Goods or Services or both is a Punishable Offence under Section 132 of the CGST Act 2017.

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