TaxTMI 
TaxTMI 
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 .
Unregistered under GST
22 Jun 2017 
1 Reply 
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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. (AI Summary)
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. (AI Summary)