Ducument issued by unregistered person at the time of supply

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Dear experts,

Please suggest what type of document (Tax invoice or Bill of Supply or Debit note or Payment voucher etc.....) shall be issued by an UN REGISTERED supplier at the time of supply in GST.

AI Summary

Unregistered suppliers can't issue Bills of Supply under GST; registered receivers must invoice under Section 31(3)(f) CGST Act. An unregistered supplier under the Goods and Services Tax (GST) regime cannot issue a Bill of Supply, which is reserved for registered persons dealing with exempted supplies or those under the composition levy. Instead, an unregistered supplier can issue a standard invoice or document of their choice, as there are no specific GST requirements for them. A registered person receiving goods or services from an unregistered supplier must issue an invoice on the date of receipt as per Section 31(3)(f) of the CGST Act, 2017. The discussion includes clarifications on what constitutes a 'normal invoice.'