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Work contract

Priyokumar Thounaojam (148 Points)

06 March 2021

If I provide paver block laying work to a registered firm do I need to provide tax invoice??

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4 Replies

CA Altamush Zafar (GST Consultant) (15961 Points)
Replied 07 March 2021

If you are registered then yes you have to

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 07 March 2021

If you are gst registered then you have to issue invoices

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Shivam RC (Student) (23683 Points)
Replied 07 March 2021

If you are registered under GST and the supply is a taxable supply, then you have to issue GST Tax Invoice in accordance with the Provision of Section 31 of the CGST Act 2017.

However if you are not a registered person, then there is no requirement of issuing tax invoice since you cannot collect GST from your customer being an unregistered person [ Section 32 of the CGST Act 2017 - Prohibition of Unauthorized Collection of Tax ].