TaxTMI 
TaxTMI 
Dear experts.
We need to issue tax invoice on purchase of goods from unregistered person.kindly suggest who will be supplier and buyer/recipient in such Invoice.urgent please.
Preparing Invoice under reverse charge
13 Jul 2017 
3 Replies 
2959 Views Asked by
Reverse charge: recipient must issue the tax invoice and pay GST as if they were the supplier.
When goods are procured from an unregistered person and reverse charge applies, the registered recipient must issue a tax invoice in its own name, pay GST as if it were the supplier, and indicate on the invoice that tax is paid under reverse charge in accordance with section 9(4) of the CGST Act. (AI Summary)
When goods are procured from an unregistered person and reverse charge applies, the registered recipient must issue a tax invoice in its own name, pay GST as if it were the supplier, and indicate on the invoice that tax is paid under reverse charge in accordance with section 9(4) of the CGST Act. (AI Summary)