E-Waybill/ Bill of Supply Requirement for Un Registrered Person

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... An unregistered person is supplying scrap without any bill of supply, goods in transit detained by Department, officer has valued the Rs 1.90 lakhs himself and Levied penalty @200% of tax amount, the action of the officer is correct sir - Reply By Rajagopalan Ranganathan - The Reply = Sir, Un-registered person has to issue a commercial invoice whenever he supply the goods. According to Secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on 32 of CGST Act, 2017 a person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act. Therefore when the amount of tax payable is nil in respect of un-registered person, the Department cannot levy any penalty @ 200 of the tax payable since the tax payable is nill and 200% of 0 is also 0. You may contest .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the demand at appropriate forum. - Reply By Shilpi Jain - The Reply = I understand that tax is not charged because it is supplied by an unregistered person and not because it is exempt. - Reply By SOWMYA CA - The Reply = If the supplier is unregistered, we need to see if the recipient is registered or not. If Recipient is registerd under GST, Liability of e-way bill falls on Registered recip .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ient. - Reply By Shilpi Jain - The Reply = Agreed. Also e way bill portal allows unregistered person also to generate e way bill - Reply By Ganeshan Kalyani - The Reply = It is better to ask the registered customer to generate EWB. Dept is very strick now to catch any vehicle moving without proper documents. - E-Waybill/ Bill of Supply Requirement for Un Registrered Person - Query Started By .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : - NARENDER YARRAGORLA Dated:- 3-5-2022 Goods and Services Tax - GST - Got 5 Replies - GST - 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

→ Full Text of the Document

X X   X X   Extracts   X X   X X