Supply by registered person to unregistered person-Document

[Narendra Soni]

Dear Experts

What document will be issued by a registered person at the supply to unregistered person.

[RAMESH PRAJAPATI]

There are three dispatch documents under GST -- (1) Tax Invoice (2) Bill of Supply (3) Delivery Challan.

(a) If any supply of taxable goods / services is made for consideration - Tax Invoice is to be prepared.

(b) for supply of non taxable goods or supply by composite dealer - Bill of supply is made.

(c) for supply of goods other than by way of sale - Delivery challan is sufficient.

Registration of recipient does not make a difference. Registered supplier has to issue above said documents whichever is applicable.

AI Summary

Clarification on GST: Registered Suppliers Must Issue Tax Invoice, Bill of Supply, or Delivery Challan Based on Supply Type. A query was raised regarding the appropriate document a registered person should issue when supplying to an unregistered person under GST. The response clarified that there are three types of dispatch documents: a Tax Invoice for taxable goods or services supplied for consideration, a Bill of Supply for non-taxable goods or supplies by a composite dealer, and a Delivery Challan for goods supplied other than by sale. The registration status of the recipient does not affect the requirement for the registered supplier to issue the applicable document.