interstate purchase of unregistered
kapil (accountant) (178 Points)
06 July 2017
can unregistered person make inter-state purchase
SUPRIYA
(PRACTICE)
(853 Points)
Replied 06 July 2017
Yes, an Unregistered person can make interstate purchase. However he cannot make any interstate sale/ supply.
It is mandatory for a person making interstate sale/ supply to get GST registration irrespective of threshhold limit.
i.e even if turnover is below Rs 20 Lacs ( or as the case may be) and there is Interstate supply (Sale) of goods by a person he must get GST registration.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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