TaxTMI 
TaxTMI 
Sir, I am a wholesale dealer, I want to know that how can I sell goods to unregistered parties, as they don't have GST no. , it's either by tax invoice or by bill of supply?? And do we need to maintain their pan info or aadhar info in the invoice.pls help
How sell goods to unregistered parties??
02 Jul 2017 
6 Replies 
21518 Views Asked by
Guest 
Tax invoice requirement for taxable supplies: registered supplier must issue tax invoices to unregistered recipients, including recipient name and address.
Taxable supplies made by a registered dealer to unregistered persons require issuance of a tax invoice rather than a bill of supply; for unregistered recipients the invoice must show name and address and need not quote GSTIN or UIN, which are required only if the recipient is registered. There is no limit on invoice value for unregistered recipients. For inter state taxable supplies the supplier must apply the inter state tax mechanism (IGST) and account for tax accordingly. (AI Summary)
Taxable supplies made by a registered dealer to unregistered persons require issuance of a tax invoice rather than a bill of supply; for unregistered recipients the invoice must show name and address and need not quote GSTIN or UIN, which are required only if the recipient is registered. There is no limit on invoice value for unregistered recipients. For inter state taxable supplies the supplier must apply the inter state tax mechanism (IGST) and account for tax accordingly. (AI Summary)