Ducument issued by unregistered person at the time of supply

[Narendra Soni]

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.

[Guest]

Bill of Supply

[Narendra Soni]

Sir,

Bill of supply will be issued by registered person only, in the following two situations:-

1 - exempted supplies made by him

2.Composition levy supplies .

Hence an unregistered person can not issue bill of supply, please see section 31(3)(c).

[Guest]

Dear Narendra

A bill of supply is issued in cases when a registered person is a supplier of exempted goods/services, OR, if they have opted to pay GST under the composition scheme. In either of these cases, the registered person cannot charge GST to the buyer, and hence there is no tax amount listed on the bill. It means a bill of supply with no GST charged therein. Now if a person is unregistered then he will hardly be concerned what documents he needs to issue according to GST act. He can issue invoice, bill, pro forma invoice, debit note bla bla bla. You are free to term it as per your choice. But if you will ask a name for that document as per GST then it will be Bill of supply.

[SUSHILKUMAR GOYAL]

As per Sec. 31(3)(f) of the CGST Act, 2017 a registered person, who is liable to pay tax in respect of supply of goods or services or both by an unregistered person, shall issue an invoice in respect of such goods or services or both on the date of receipt of the same. Unregistered supplier will issue a normal invoice in respect of the supply.

[Narendra Soni]

Dear Goyal Sir,

What do you mean Normal Invoice, What is format /details prescribed for it, Kindly provide.

AI Summary

Unregistered supplier documentation: no statutory bill of supply; registered recipient must issue invoice under reverse charge. An unregistered supplier cannot issue a bill of supply, which is confined to registered persons making exempt or composition supplies; an unregistered person may issue a normal commercial invoice or similar document by choice, but where tax is payable under reverse charge the registered recipient must issue the statutory invoice on receipt of the goods or services.