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identity proof in unregistered supply

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 January 2019 Dear Experts,
As per GST rule in course of supply to unregistered dealer is it necessary to obtained the ID proof of receipnt,

Pls clarify.......

Thanks
Mukesh
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
04 January 2019 No such provision in GST Act / Rule

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