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rules and procedures

shubham mohnot (5 Points)

17 July 2017

what are the rules and procedure for the manufacturer who has sales under 20 lakh

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10 Replies

Deepak Patel (STUDENT) (45 Points)
Replied 17 July 2017

if you are sales under 20Lakh u don't need to register under Gst.

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Deepak Patel (STUDENT) (45 Points)
Replied 17 July 2017

but u have option to take Gst registarion as a regular delear

ANKIT RISHI (109 Points)
Replied 17 July 2017

24. Compulsory registration in certain cases (1) 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) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) casual taxable persons making taxable supply; persons who are required to pay tax under reverse charge; person who are required to pay tax under sub-section (5) of section 9; non-resident taxable persons making taxable supply; persons who are required to deduct tax under section 51, whether or not separately registered under this Act; persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; Input Service Distributor, whether or not separately registered under this Act; persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52; every electronic commerce operator; 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 such other person or class of persons as may be notified by the Government on the recommendations of the Council.

ANKIT RISHI (109 Points)
Replied 17 July 2017

if u fall in these category u have to take compulsory registration

shubham mohnot (5 Points)
Replied 17 July 2017

so who to make bill

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shubham mohnot (5 Points)
Replied 17 July 2017

should I have to collect tax on my sales or not

ANKIT RISHI (109 Points)
Replied 17 July 2017

If u r falling in GST category than refer chapter vii (section 31 -34) ..if u r not registered make the bill as u were making it before..

Sandeep Upadhyay (1518 Points)
Replied 17 July 2017

Registered dealer issue Tax invoice
Unregistered and composition dealer issues bill of supply

ANKIT RISHI (109 Points)
Replied 17 July 2017

@ sandeep unregistered dealer are not required to issue bill of supply..they can issue any format they want to..if u have read it anywhere please provide the section number.

Sandeep Upadhyay (1518 Points)
Replied 17 July 2017

Ok agree with Ankit
a registered supplier needs to issue bill of supply:

1 Supply of exempted goods or services
2 Supplier is paying tax under composition scheme