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

Document issuance-registered supplier: issue tax invoice for taxable supplies, bill of supply for non taxable or composite, delivery challan otherwise. A registered supplier must issue the applicable document regardless of recipient registration: a tax invoice for taxable supplies for consideration; a bill of supply for non taxable supplies or where the supplier is a composite dealer; and a delivery challan for movement or supply of goods other than by way of sale.