Sale to unregistered buyer

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 June 2017 Hi seniors.
pls let me know on sale of goods to unregistered buyer. whether bill of supply or Tax invoice will be issued.

Thanks & Regards
Vimal Sharma

Devansh Jain

Devansh Jain (Expert)
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27 June 2017 For sale to unregistered buyer, Tax invoice would be generally required. However, Bill of supply is required only in 2 cases:
1. Supply of exempted goods/services
2. Supplier has registered under composition scheme.

Hence, rather than seeing that buyer is registerd or unregistered, you need to see that goods are exempt or u have taken composition or not..

(Reference, section 31 of CGST ACt)