Unregistered person sended goods to Registered person (inter-state), Goods and Services Tax - GST

[suresh kumar]

Dear Experts,

If a unregistered person sended goods to registered person inter-state How RCM applies to recipient

and how the format of invoice will generate.

Posts / Replies

[M RAJKUMAR]

1. RCM will not applied in this case because

As per Section 24 of Goods and Services Tax Act, 2017, Person making any inter - state Taxable supply should be compulsorily registered under the act.

Thus the unregistered person could not make inter state supply without registered under GST.

[suresh kumar]

Registered person is eligible to send goods to unregistered person inter-state in this case RCM will applicable to sender of the goods or not

[MUKUND THAKKAR]

if person is registered than he has to pay IGST in case of supply in interstate.. receiver need to pay the tax under RCM.