Sale of goods by URP

As a charitable trust and an Unregistered Person (URP) under GST, you can sell the scaffolding material without generating an invoice. Since you don't have a GST number, you can use a Delivery Challan and e-way bill for the sale. However, the buyer may face challenges in claiming input tax credit (ITC) without a GST invoice. To facilitate the sale, consider the following options: 1. _Provide a tax invoice_: Although you're not required to generate a GST invoice, you can provide a tax invoice for the buyer's convenience. This will help them claim ITC. 2. _Declaration or Certificate_: Issue a declaration or certificate stating that you're an URP and not required to issue a GST invoice. This may help the buyer in their records. 3. _Buyer's responsibility_: Inform the buyer that they may need to pay GST on reverse charge basis (RCM) since you're an URP. 4. _Consult a tax expert_: Seek guidance from a tax professional to ensure compliance with GST regulations. Remember to maintain proper records and documentation for the sale, including the Delivery Challan, e-way bill, and any declarations or certificates provided to the buyer.