sales to unregistered dealer under GST

[venkat eswaran]

Dear all,

We are paint mfg industry supply to all over india to companies and dealers. WE are start getting GSTIN nos from the customers. But still from majority of customers inlcuding dealers we have not received GSTIN no..

Without GSTIN no that is technically unregistered customer in GST can we supply matls to them? Is it any problem for us selling goods without GSTIN no.?

kindly clarify

Thanks in advance

Venkat

[Rajagopalan Ranganathan]

Sir,

Whether you supply materials to registered or unregistered dealer, you have to issue a tax invoice indicating payment of tax. Rule 1 (d) of GST - TAX INVOICE, CREDIT AND DEBIT NOTES - Final Rules 18-5-2017 stipulates that tax invoice issued shall indicate "name, address and GSTIN or UIN, if registered, of the recipient." If the dealer is not registered you need not indicate the GSTIN or UIN.

[suresh kumar]

Dear Sir,

our dealers from other state can we send to dealers if they are unregistered. if registered Way Bill is required or not.

[Sanjay Makhija]

I'm a retailer registered in composite scheme. Can I purchase from an unregistered dealer who's turnover is below 20 lakhs.

If yes then what GST I pay ?

1% of my sales turnover ?

[Cakishan Gupta]

I

in case of sale to unregistered customer,plz mention the state and state code of customer apart from name and address of the customers

AI Summary

Sale to unregistered dealer: tax invoice must show recipient details and GSTIN only if the recipient is registered.
Supply to an unregistered dealer is allowed, but a tax invoice must be issued: indicate recipient name and address and include the recipient's GSTIN or UIN only if the recipient is registered. Questions raised include whether an inter state waybill is required for unregistered dealers and the need to record the recipient state and state code; separate queries concern tax treatment for purchases by composite scheme dealers from unregistered sellers.