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GST R1 8A INTRA STATE SUPPLIES TO REGISTERED PERSON

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(Querist)
10 January 2023 Under 8a,Under INTRA STATE SUPPLIES TO REGISTERED PERSON,
What are the other details of these registered persons like (gst number, invoice,)
How can we say supply to registered person without giving GSTIN DETAILS?
If exemption is base then why registered or unregistered category?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 January 2023 It's exempt supply hence no need for GSTIN.

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