Sunday, 15 July 2018

How do I make intrastate sale of goods to customers who don't have GST number?

Let me share provisons for registration under GST.
  1. Section 24 mandates the compulsory registration in certain cases.(Not withstanding the provisions of Section 22.)
  2. If persons making interstate Taxable Supply he shall obtain the registration , even for Rs 10/- of supply .
  3. On 13th oct CBEC issued a notification , by giving exemption to the interstate supply service from registration. e.g Service providers like auditors need not requires to get seperate registration. This is an exception to the point 2.
  4. If your a one time interstate goods supplier, then registration required under Casual Taxable Person. This considers , whether you have Fixed Place of Business or not. If you don't have , register under CTP category .
  5. If you are made Supply to other state , IGST (Integrated Goods and Service Tax) shall be collected instead of CGST and SGST.
  6. Consequences due to Above Registration :
    1. We Might be the person covered under the 20 lakhs slab previously .
    2. Due to registration you shall collect the taxes on both Interstate and Intra state supplies.
Thanks & Regards
Team Standin Professionals

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