23 June 2017
GST is applicable on Registered dealer in whether Whether he is supplying to registered dealer or "dealing" with unregistered dealer.
Important point to note here is that i have used word dealing with unregistered dealer that means if registered dealer is supplying to unregistered dealer the has to pay tax normally but if a registered person is receiving any supplies from unregistered dealer even then he has to pay tax under reverse charge.
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