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

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.