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Unregistered suppliers

Hardev Singh Dehal (12 Points)

24 March 2019

whether unregistered person can made interstate supply taxable and tax free goods .

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Sahil Jain (FAFD, DISA, CA) (Practicing Chartered Accountant ) (2476 Points)
Replied 24 March 2019

it is mandatory to take registration if person is making interstate supply.

Hardev Singh Dehal (12 Points)
Replied 24 March 2019

pl clarify with relevant act/sec and rules related to query.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 24 March 2019

As per Section 24 CGST Act , person making Interstate Taxable supply is compulsory required to take Registration.

As per Section 23 CGST Act : the person who is engaged Exclusively in business of supplying Goods or Services which are exempted is not required to Take Registration.

Hence if you are supplying Taxable Goods INTERSTATE ,are liable to obtain Registration.

pritesh (CA Final student) (7101 Points)
Replied 24 March 2019

Yes since You are supplying both goods then you are compulsory required to register under gst

Shivam RC (Student) (23683 Points)
Replied 25 March 2019

As per the Provision of Section 24 of the CGST Act 2017, persons making INTER STATE SUPPLY is mandatorily required to get registered under GST irrespective of the Turnover threshold limit.

Regards.

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