Rajya Lakshmi (Management Trainee) (57 Points)
29 July 2017Under GST, Procurement from Unregistered dealer is under reverse charge and tax invoice has to be generated by the registered dealer.
In case of GTA Service, Service provider is not liable for registration under GST. Hence he is unregistered Dealer. Even in this case, Tax Invoice has to be generated by the Service receiver or not required?
Gopal Kumar Gupta
(Accounts & Tax Consultant)
(206 Points)
Replied 29 July 2017
CA Vamsi Krishna N
(Finance & Accounts)
(65 Points)
Replied 29 July 2017
In the case of GTA (sec.9(3), service receiver has to raise " Payment Voucher" and avail credit.
CAclubindia
