Unregistered under GST

[Guest]

Dear sir/madam

If a unregistered consignee sended goods to registered consignor through the transport.How should booked be booked such goods by the transporter .

[RAMESH PRAJAPATI]

if a unregistered seller sells goods to GST Registered purchaser, then registered person is required to prepare tax invoice and pay GST under RCM category.

For movement of goods, URD seller can prepare his own invoice / bill but will not charge GST. LR will be prepared on the basis of URD Bill.

E-way bill is required for movement of goods if is applicable (after implementation)

AI Summary

Reverse charge mechanism applies when an unregistered seller supplies goods to a registered purchaser; registered recipient must issue tax invoice. When an unregistered seller supplies goods to a GST-registered purchaser, the registered purchaser must prepare the tax invoice and pay GST under the reverse charge mechanism. The unregistered seller may issue its own invoice without charging GST, and the transport LR is to be based on that unregistered invoice. An e-way bill is required for movement of goods if applicable.