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

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..... E-Waybill/ Bill of Supply Requirement for Un Registrered Person
Query (Issue) Started By: - NARENDER YARRAGORLA Dated:- 3-5-2022 Last Reply Date:- 7-5-2022 Goods and Services Tax - GST
Got 5 Replies
GST
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 .....

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..... 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 Section 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." Th .....

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..... erefore 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 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. .....

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..... 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 recipient. 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 re .....

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..... gistered customer to generate EWB. Dept is very strick now to catch any vehicle moving without proper documents.
Discussion Forum - Knowledge Sharing .....

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