URD interstate purchase

2428 views 20 replies
we are​ going to do interstate unregistered purchase what is the tax applicable and how to raise RCM invoice and buyers address and supplier address

I have another doubt that is an urd cannot make interstate sales then a registered dealer how he can make purchase from interstate URD
Replies (20)
any person are not sale other state with out gst no.
rcm is applicable on urd by purchase with in state
please elaborate I didn't understand
you are not purchase from unregistered dealer. if goods are taxable in gst law. inter state sale are not allow with out gst no.
could you give me relevant section of the act many says that one registered dealer can make inter state unregistered purchase under RCM invoice by paying igst
please read 23 /24/ 25 section and tell me am I right??? thanks
@ Siril.,
What you want exactly...?
You want solution for Inter State purchases from URD or Relevant Section...?
If you want solution, Then above said replying is exactly correct...
If you want relevant section, please go to CBEC website. Download and read fully......

Asking query after geting reply...
Then again give relevant section What is this...??.....
@ raja
one person told me that a registered person can make interstate purchase from an unregistered dealer by issuing RCM invoice whether this correct or not
you are asking about section
if there are some thing worng then we will update with you
Logic is simple....
URD can't make inter State Sales....
Tamilnadu URD : can't sell other 31 states/UT.
Kerala URD : can't sell other..... states.
Maharashtra, Karnataka, Telangana, Gujarat.... all URD can't sell other States....
Sec.24(i) of CGST states that, persons making any inter-State taxable supply shall be required to be registered under this Act without any threshold limit.

So, You cannot make purchases from URD from another state, because he can't make sale.

To make purchases in such a situation, take delivery in the state of Supplier rather than in your home state. This will set Place of Supply and Location of Supplier in the state of supplier, thereby the supplier is making intra state sale. But the downfall is you cant take ITC of SGST.

(ref sec 10(1) of IGST Act for Place of Supply)
@ RAJA P M, You should rethink upon your comments above.
thanks a lot you cleared the doubt in practical aspect once again thank you
Why........... ....
@ RAJA P M,

Your words," If you want relevant section, please go to CBEC website. Download and read fully...... Asking query after geting reply...
Then again give relevant section What is this...??....."

I mean thats not a correct way to address queries.
(No offense)


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register