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Sales to unregistered dealer

Ashwini (100) (55 Points)

28 May 2018

Hello,

An invoice has been made for sales made to unregistered dealer.How do we treat this in GSTR 1, under which field of GSTR1 do I add the required details.

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14 Replies

CA Padmasri Manyam (CA in Practice) (1340 Points)
Replied 28 May 2018

Sale to unregistered customers can be reported in Table 7 of GSTR-1 (consolidated rate wise for intra-state).

In case the value is more than 2.5l (for inter-state supply), the details has to be diclosed in Table 5 of GSTR-1.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 28 May 2018

Yes... I agreed to CA Padmasri Manyam.,

But,
The 2.5 Lakhs and above values applicable for inter State supply. Not intra state supply...

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Surjeet Negi (947 Points)
Replied 28 May 2018

under B2CS any value intra state and <= 250000 interstate invoice value pics basis

under B2CL if interstate supplies invoice value > 250000 on POS basis.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 28 May 2018

Yes... I agreed to CA Padmasri Manyam.,

But,
The 2.5 Lakhs and above values applicable for inter State supply. Not intra state supply...

1 Like

Divakar (Student CA Final ) (11857 Points)
Replied 28 May 2018

Yup show it in table no 7 B2C others and table no 5 is only for inter state sales to unregistered person more than 2.5 lakh against a single invoice.... Then pAN no and address details should be mentioned there

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Ashwini (100) (55 Points)
Replied 28 May 2018

thanks to everyone

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