GST
Unregistered shop adding GST to the bill
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Facts
Sec 32 says an unregistered person cannot collect GST. A bill showing GST without a valid GSTIN is not lawful.
Provisions and law
- Sec 32, CGST Act 2017An unregistered person cannot collect GST; a registered person can collect only as the law allows
- Rule 46, CGST Rules 2017Contents of a tax invoice, including the supplier's GSTIN
- Sec 76, CGST Act 2017Tax collected from customers must be paid to the government
Analysis
If a shop adds 18 percent GST on ₹5,000 without printing a GSTIN, that ₹900 is not a valid tax charge. Ask for the GSTIN. If they have none, they cannot charge GST. Tax collected anyway is recoverable by the government under Sec 76.
Conclusion
- Ask for the GSTIN.
- Check it on Search Taxpayer.
- Refuse to pay GST if no valid GSTIN.
- Report repeated cases to the state GST department.
A Savvy can do this for you
Checking GST on a bill: GSTIN validity, rate and tax shown
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