sale to unregistered person

you may have know that reverse charge has been suspended from 13th October 2017 to 31st March 2018....hence of you have purchased from unregistered dealer and selling it to anybody between 13th oct to 31 March than you need not to pay gst twice....you need to pay gst only at the time of sale....it does not matter whether you are selling to registered dealer or unregistered dealer....
but if you have purchased goods from unregistered dealer before 13th October than you have to pay gst first in the month of purchase on reverse charge basis in cash and secondly in the month when you sale the goods....but whatever you have paid on reverse charge basis in the month of purchase is fully allowed as input credit.....hence even though you would pay gst twice but the amount will remain same...it just increases compliance work.

Dear sir 

for example i Bought goods from unregistered dealer worth 100000 and sold it to registered dealer for 110000 in the same month how much tax do i have to pay

suppose tax rate is 5% .....

on the purchase your liability is 5% of 100000...this is 5000---

 

similarly your liability on sale is 5500..

your total payment of tax for the month will be = 5000 + (5500 - 5000) =

 5500

Sir, I am registered Person in Telangana. We have sold goods to Unregisted person in Telangana Only. Where should i show this Net Amount and Tax amount in 3.2 in GSTR-3B.

in GSTR-3B there is only net amount and integrated Tax amount option is there. Please sir. Advice us urgent

Can registered person avail itc credit if he sells goods to unregistered person

Can registered person avail itc credit if he sells goods to unregistered person

yes @ hemant agarwal REG person can take.

Eligibility of ITC has no link with selling to UR or R perons.

Read Section 16 of CGST ACT 2017.

 

Originally posted by : Hemant Agarwal
	Can registered person avail itc credit if he sells goods to unregistered person

yes input tax credit can be availed 

When outward supply is taxable, and GST levied over it; ITC over the same can be availed by regular dealer.

Sir What are the provisions in case of Services under RCM provided to unregistered dealer???

Sir What are the provisions in case of Services under RCM provided to unregistered dealer???