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Input Tax Credit

14 April 2020

if I am registered in gst and I sold goods to unregistered person should I collect tax from him and inturn if he sells to final consumer can he collect tax if not how can he claim itc on inputs?

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4 Replies

AMIT PURUSHOTTAM JOSHI (15 Points)
Replied 14 April 2020

Unregistered person cannot claim ITC.

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Mayank Garg (32 Points)
Replied 14 April 2020

You have to collect tax. If he sells to final consumer then he can not collect tax bcoz he has
no gst registration and if he has not registration then he has not claimed ITC

CA Sachin M Jain (CA | GST | Refunds | Advisory | Litigation) (1337 Points)
Replied 15 April 2020

A Registered person has to charge Gst on every taxable supply irrespective of buyer registered or not.
Such unregistered buyer will not charge Gst when he further supply. @ Abhishek Selvam O

Further clarification contact - CA SACHIN M JAIN | 8097515447 | casachinmjain @ gmail.com

sabyasachi mukherjee (27574 Points)
Replied 16 April 2020

A registered person has to charge GST when he sales goods to an unregistered dealer irrespective of the fact the turnover limit.
The unregistered person can sell to final consumer unless but cannot claim input tax credit.