Under GST, Procurement from Unregistered dealer is under reverse charge and tax invoice has to be generated by the registered dealer.
In case of GTA Service, Service provider is not liable for registration under GST. Hence he is unregistered Dealer. Even in this case, Tax Invoice has to be generated by the Service receiver or not required?
In the case of GTA (sec.9(3), service receiver has to raise " Payment Voucher" and avail credit.
Sanath Sheshagiri & Co.
Bengaluru
CA Inter
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Suraj Garg and Associates
New Delhi
CA Inter
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N J Suresh & Associates
Bengaluru
CA Inter
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CCI
Pro
CAclubindia
