dear sir,
my client having gst number from september 17 but he did not give gst number when he purchase of the material, only given pan number and not issues any sales invoice also , commodity of medicine , small scale business, direct sales to consumer. now all returns is pending turnover below 20 laks .
pl suggest ,.
If the GSTIN has not been given while making purchases from a registered dealer, then the GST paid on such purchases cannot be claimed as Input, assuming the purchaser would have already filed his GST 1 for the said period.
Also a GST invoice should be raised by the client irrespective of his turnover,as he is already registered. He is required to comply with the GST provisions
CAclubindia
