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TMI BlogDucument issued by unregistered person at the time of supplyX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear experts, Please suggest what type of document (Tax invoice or Bill of Supply or Debit note or Payment voucher etc.....) shall be issued by an UN REGISTERED supplier at the time of supply in GST. - Reply By Vipul Singh - The Reply = Bill of Supply - Reply By Narendra Soni - The Reply = Sir, Bill of supply will be issued by registered person only, in the following two situations:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - exempted supplies made by him 2.Composition levy supplies . Hence an unregistered person can not issue bill of supply, please see section 31(3)(c). - Reply By Vipul Singh - The Reply = Dear Narendra A bill of supply is issued in cases when a registered person is a supplier of exempted goods/services, OR, if they have opted to pay GST under the composition scheme. In either of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases, the registered person cannot charge GST to the buyer, and hence there is no tax amount listed on the bill. It means a bill of supply with no GST charged therein. Now if a person is unregistered then he will hardly be concerned what documents he needs to issue according to GST act. He can issue invoice, bill, pro forma invoice, debit note bla bla bla. You are free to term it as per your choi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. But if you will ask a name for that document as per GST then it will be Bill of supply. - Reply By SUSHIL GOYAL - The Reply = As per Sec. 31(3)(f) of the CGST Act, 2017 a registered person, who is liable to pay tax in respect of supply of goods or services or both by an unregistered person, shall issue an invoice in respect of such goods or services or both on the date of receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same. Unregistered supplier will issue a normal invoice in respect of the supply. - Reply By Narendra Soni - The Reply = Dear Goyal Sir, What do you mean Normal Invoice, What is format /details prescribed for it, Kindly provide. - Ducument issued by unregistered person at the time of supply - Query Started By: - Narendra Soni Dated:- 8-6-2017 Goods and Services Tax - GST - Got 5 Replies - GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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