Is it compulsory, in the case of unregistered dealer to sale him, to put PAN with his full address. Or what are the must in an tax invoice to an unredgistered dealer
CA Saloni
(Manager-Accounts & GST Consultant)
(5124 Points)
Replied 06 July 2017
Tax Invoice is issued to a person to whom we are passing on the Credit of Tax. In case of unregd dealer, it is not mandatory to issue tax invoice, You can also raise a bill of supply to him.
CA Saloni
(Manager-Accounts & GST Consultant)
(5124 Points)
Replied 06 July 2017
Tax Invoice is issued to a person to whom we are passing on the Credit of Tax. In case of unregd dealer, it is not mandatory to issue tax invoice, You can also raise a bill of supply to him.
SUPRIYA
(PRACTICE)
(853 Points)
Replied 06 July 2017
A tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars:-
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters,
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more;
(f) HSN code of goods or Accounting Code of services;
(g) descripttion of goods or services;
(h) quantity in case of goods and unit or Unique Quantity Code thereof;
(i) total value of supply of goods or services or both;
(j) taxable value of supply of goods or services or both taking into account discount or abatement, if any;
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce;
(n) address of delivery where the same is different from the place of supply;
(o) whether the tax is payable on reverse charge basis; and
(p) signature or digital signature of the supplier or his authorized representative:
All the above element are necessary in Tax invoice issued by registered Dealer.
In case recepient is Un- registered person special consideration must be given on details specified in point (e).
vikram
(karolbagh)
(3 Points)
Replied 20 February 2019
As per point(e)....what we required to take as ID of customers.(minimum requirements)
Aadhar card & PAN card ,both or anyone of them is enough?
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