interstate purchase from unregistered dealer
Sachin Sharma (82 Points)
08 November 2017
Dear Experts, Can I made interstate purchase from unregistered dealer
Sachin Sharma (82 Points)
08 November 2017
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(169087 Points)
Replied 08 November 2017
No. for taxable supplies......
Gurwinder Singh
(Sr. Accounts Officer)
(471 Points)
Replied 25 November 2017
Dear Dhirajlal Rambhia and AMBUJ SHARMA
Can we made interstate purchase when
1. the supplier is un registered
2. but he is suppliying tax free or nil rated material ( like fresh vegetable and fruits )
Kindly help?????
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(169087 Points)
Replied 25 November 2017
Yes for ....... supplying tax free or nil rated material ( like fresh vegetable and fruits )
Gurwinder Singh
(Sr. Accounts Officer)
(471 Points)
Replied 25 November 2017
Dear Dhirajlal Rambhia Sir
we are registered dealer in Punjab , Our supplier is un registered from Haryana or Delhi, and we purchase fresh vegetables from them
Can we made interstate purchase when
1. the supplier is un registered
2. but he is suppliying tax free or nil rated material ( like fresh vegetable and fruits ) Kindly help?????
thanks in advance
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(169087 Points)
Replied 25 November 2017
" Can we made interstate purchase when
1. the supplier is un registered
2. but he is suppliying tax free or nil rated material ( like fresh vegetable and fruits ) Kindly help?????"
Actual question should be whether URD can supply interstate any taxfree goods/services.
Because when he can legally supply, you can purchase(interstate) from URD
The answer is YES based on interpretation of following clauses of CGST act:
23. PERSONS NOT LIABLE FOR REGISTRATION.
(1) The following persons shall not be liable to registration, namely:––
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) an agriculturist, to the extent of supply of produce out of cultivation of land.
(2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
And
24. COMPULSORY REGISTRATION IN CERTAIN CASES.
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,––
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this Act;
(ix) persons who supply goods or services or both, other than supplies specified under subsection (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(x) every electronic commerce operator;
(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and
(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.
Ashok Agarwal
(CA)
(25 Points)
Replied 16 March 2018
He can buy taxable goods as well from unregistrered persons. Like cashew, Tendu leaves, etc which is specified in section 9(3) from agriculturist.
Riti Maheshwari
(2 Points)
Replied 16 November 2018
venkat
(Tax Consultant)
(53 Points)
Replied 07 February 2019
for example
if we go to other state on company work then we had taken a car on rent on company work. then we have to ask car owner that you are registered or unregistered dealer. in this point of view we will suddenly we have to take that car on rent with minutes also on urgent work. how it will be possible to search for registered when the work is urgent and may not available at time of situation also.
in the same way we went to other state on the company work we may take the lodging rooms on rent for short time for 2 or 3 days. then we have to ask before joining the room that this lodge is registered or unregistered.
in the service point of time it is critical to enquire so please suggest the points in this cases
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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