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Who is liable to pay gst?

sunil bankar (accountant) (49 Points)

21 February 2019

Hi Everyone...

I have 1 quary... Please consult me...

If we purchased taxable goods for export from other state but supplier who is registered under gst not charging gst in his invoice so who is liable to pay gst?

Thanks in Advance

Regards

Sunil Bankar

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6 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 21 February 2019

As per section 122 (i) of the CGST act 2017 supply of Goods with issue of an incorrect Invoice with regard to any such supply , he shall liable to pay a penalty of Rs 10000/- CGST & 10000/ - SGST or an amount equivalent to the Tax evaded . he must Issue correct Invoice .

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 February 2019

In addition above reply by Mr Parsad , as per section 33 CGST Act , the supplier is liable to Indicate the GST on the Bill

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Priya Kashyap (Student) (7053 Points)
Replied 21 February 2019

gst to be payable by any taxable person who has done the supply of goods/services except the case maybe.
exporter of other countries cannot be caught up for payment of GST hence central government imposes IGSt on import of goods and services payable by the importer.😃

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pritesh (CA Final student) (7101 Points)
Replied 21 February 2019

agreed with prasad sir

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Kunal Pansari (Accountant) (1037 Points)
Replied 22 February 2019

Maybe your supplier is registered under composition scheme. If that is the case, you don't need to pay any tax. But you also cannot claim any ITC on purchased goods.

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sunil bankar (accountant) (49 Points)
Replied 22 February 2019

Firstly Thanks 4 ur reply...

But Sir/Madam... The supplier is not ready to charged GST on his invoice. he said he sold Sunhemp Seed (Agriculture Product) which is taxable but for farmers it is tax free product in our state so how we charged GST on our invoice, If we charged GST to you so we will face problems in audit. That's why he is not ready to charged GST... So in this situation can we pay GST on RCM and take credit in next month ?

Thanks & Regards

Sunil Bankar