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This query is : Resolved

Sabita Sahoo (Querist)
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24 August 2017 A registered person of odisha purchase some goods from an unregistered person of Delhi.The Delhi person issue an estimate slip/hand voucher showing place of supply as odisha.Is the odisha dealer to pay IGST under RCM basis or cgst and sgst under RCM basis.?.The Delhi person effect interstate sale and become liable for compulsory registration.In this case he is to take registration and then supply revised IGST invoice and the after odisha dealer take credit? Please suggest.

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Guest (Expert)

24 August 2017 Delhi person is liable to pay IGST.Recipient is not required to pay under RCM

Sabita Sahoo

Sabita Sahoo (Querist)
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25 August 2017 If a dealer does not pay any tax on purchase from interstate unregistered person ,then tax evasion cases will arise and the receiver may try to hide his transaction.

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Guest

Guest (Expert)

25 August 2017 Dealer will be liable under the Provision of GST Act when audit of the such assesse will take place.