https://www.taxtmi.com/forum/issue?id=120527 When a proprietor sells a used car, GST treatment depends on whether input tax credit was claimed: if ITC was not availed, the margin scheme under Rule 32(5) applies and GST is payable on the margin (sale price less written down value); if ITC was claimed, GST is payable on the entire sale consideration. Transport of the vehicle requires an e-way bill, and e-invoice rules apply based on the supplier's turnover and B2B status. Tax invoices should note application of the margin scheme. en-us Sun, 05 Oct 2025 15:47:50 +0530 Mon, 06 Oct 2025 12:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120527 When a proprietor sells a used car, GST treatment depends on whether input tax credit was claimed: if ITC was not availed, the margin scheme under Rule 32(5) applies and GST is payable on the margin (sale price less written down value); if ITC was claimed, GST is payable on the entire sale consideration. Transport of the vehicle requires an e-way bill, and e-invoice rules apply based on the supplier's turnover and B2B status. Tax invoices should note application of the margin scheme. Discussion-Forum GST Sun, 05 Oct 2025 15:47:50 +0530 https://www.taxtmi.com/forum/issue?id=120527