What are the documents required to be prepared by the recipient of supplies from an unregistered person as per GST law?

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2018
What are the documents required to be prepared by the recipient of supplies from an unregistered person as per GST law?

Answer & Explanation:

A registered person who is liable to pay tax under reverse charge shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both; A registered person who is liable to pay tax under shall issue a payment voucher at the time of making payment to the supplier.

Topics: Central Goods and Services Tax Act, 2017

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