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 on interstate supply: registered suppliers must charge IGST to unregistered recipients; recipient cannot claim input credit. A registered supplier making an inter state supply to an unregistered recipient must charge IGST and hold GST registration to do so; the unregistered recipient cannot claim input tax credit. Invoices should reflect IGST for inter state sales and transport documentation should record the inter state nature of the consignment.