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.

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.