Registered person sended goods to unregistered person

[suresh kumar]

Dear Sir/Madam,

If registerd person sended goods to unregistered inter-state fully paid cgst

how such goods booked by the transporter

[Ganeshan Kalyani]

A supplier has to have GST registration number to charge IGST on interstate supply. If a dealer receiving goods is unregistered then the implication is that the recipient of goods cannot participate in the input tax credit chain. Thanks.

[KASTURI SETHI]

I agree with Sh.Ganeshan Kalyani, Sir.

[suresh kumar]

I Agree with your comments, i want to know how such goods booked by the transporter

[suresh kumar]

How the Format of bill invoice prepared by the registered person for selling to unregistered person ( Inter-state) sales whether he will Charge SGST or CGST or directly fully IGST PAID .

[MUKUND THAKKAR]

IGST for inter state supply goods or services.

AI Summary

IGST Must Be Charged on Interstate Sales to Unregistered Persons; No Input Tax Credit for Recipients A registered person inquired about sending goods to an unregistered person across state lines and the related GST implications. It was clarified that a supplier must have a GST registration number to charge IGST on interstate supplies. If the recipient is unregistered, they cannot claim input tax credit. The discussion included questions on how transporters should book such goods and the format of invoices for interstate sales to unregistered persons, with consensus that IGST applies to interstate supply of goods or services.