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Supply of goods to an individual from a wholesaler/importer

rahul (MD) (54 Points)

01 November 2017

GOOD AFTERNOON!

I HAVE AN INDIVIDUAL LOCATED IN FARIDABAD WHO NEEDS MY PRODUCT. SINCE HE IS AN INDIVIDUAL AND NOT A COMPANY HE DOESNT POSSESS THE GST REGISTRATION NUMBER. SO HE CLAIMS, IF THE TRANSACTION IS BELOW 50,000 RS, WE CAN SEND THE GOODS TO HIM FROM MUMBAI BY USING HIS PAN CARD AND AADHAR CARD DETAILS IN INVOICE

I WANT TO KNOW IF A WHOLESALER CAN SELL GOODS (INTRASTATE/INTERSTATE) TO AN INDIVIDUAL. IF YES, THEN HOW SHOULD BE THE INVOICE MADE , WHAT ALL DETAILS HAS TO BE MENTIONEDAND HOW DO I NEED TO LEVY GST ON IT.

AWAITING YOUR VALUABLE AND PROMPT REVERT.

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6 Replies

Manoj BG (Tax Professional and in Service) (1795 Points)
Replied 01 November 2017

If you are registered under GST, then irrespective of registration status of your customer you must have to charge applicable IGST on interstate transaction. GST rate would be depending upon nature of goods and please refer GST rate schedule for applicable GST.

Thanks and Regards,

Manoj B. Gavali

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rahul (MD) (54 Points)
Replied 01 November 2017

TKS FOR YOUR VALUABLE REVERT...I WILL CERTAINLY CHARGE HIM IGST AS PER THE PRODUCTS CODE...BUT IS THE TRANSACTION LEGAL UNDER THE GST NORMS?? I MEAN CAN A WHOLESALER SELL TO AN INDIVIDUAL BY USING HIS AADHAR CARD/PAN CARD DETAILS??

rahul (MD) (54 Points)
Replied 01 November 2017

Originally posted by : Manoj B. Gavali
	If you are registered under GST, then irrespective of registration status of your customer you must have to charge applicable IGST on interstate transaction. GST rate would be depending upon nature of goods and please refer GST rate schedule for applicable GST. Thanks and Regards, Manoj B. Gavali TKS FOR YOUR VALUABLE REVERT...I WILL CERTAINLY CHARGE HIM IGST AS PER THE PRODUCTS CODE...BUT IS THE TRANSACTION LEGAL UNDER THE GST NORMS?? I MEAN CAN A WHOLESALER SELL TO AN INDIVIDUAL BY USING HIS AADHAR CARD/PAN CARD DETAILS??

Manoj BG (Tax Professional and in Service) (1795 Points)
Replied 01 November 2017

No restriction in any law in India to whom you should sell your products. Just take the case of any e-commerce site, they never ask for aadhar/PAN card of customer. Customers just quote their address where they want delivery.

1 Like

Mahesh Shaha (303 Points)
Replied 01 November 2017

Yes Mr Manoj is absolutly right. The customer is consumer for you . Only for sake of your safety, verify PAN . Keep lorry receipt with the Tax Invoice. We are following this method from several years

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rahul (MD) (54 Points)
Replied 03 November 2017

Originally posted by : Mahesh Shaha
	Yes Mr Manoj is absolutly right. The customer is consumer for you . Only for sake of your safety, verify PAN . Keep lorry receipt with the Tax Invoice. We are following this method from several years

Noted...THANKS for your valuable information and response...i will keep a record of the lorry receipt and tax invpoice for my safety.