dear expert
my query is that under gst only tax invoice are issue if purchase are registered or not. if person are not registered then which invoice are issue .
tax invoice or only invoice (B to C)
in b to b transaction issue tax invoice and also issuesin case of b to c person.
Pl clarify and advice..
In case of B2B sale, regd person is required to issue tax invoice because he is passing on the credit to the buyer on the basis of this tax invoice.
In case of B2C sale, he may raise any invoice because unregd person is not eligible to claim credit.
CAclubindia
