Supplies to unregistered dealers

[HS Kukreja]

Can we supply to unregistered dealers within or outside the state?

AI Summary

Registration requirement: inter-state supplies obligate registration regardless of threshold, while intra-state supplies to unregistered dealers are permitted.
Registered suppliers may supply to unregistered dealers both intra-state and inter-state; applicable tax must be charged on such supplies. Inter-state supplies trigger a compulsory GST registration requirement irrespective of the usual turnover threshold, while intra-state supplies by a registered dealer to unregistered dealers remain permissible subject to charging tax and checking any applicable monetary limits.