Making a bill without a GST number (often called a Bill of Supply or a Retail Invoice) is legal for small businesses, unregistered dealers, or those selling exempted goods. Because you are not registered, you cannot charge GST to your customers, and you cannot claim input tax credit on your purchases.
Can I generate an e-Way Bill without a GST number? Yes, unregistered dealers can now generate e-Way Bills without a GST number by enrolling on the e-Way Bill (EWB) portal using Form ENR-03. After successful enrollment, they will receive a 15-character Enrolment ID, which acts as a substitute for a GSTIN.
As per the 48th GST Council Meeting, unregistered suppliers can sell goods intra-state through online marketplaces. All other sellers must mandatorily register for GST, and file GST returns accordingly. The conditions for sale without GST registration are: Your total turnover is below the threshold all across India.
According to the current GST regulations, businesses that have an annual turnover below the prescribed threshold can issue invoices without adding GST.
Each GST bill must have its specific number. This number must be serial and can include letters, numbers, or special characters like a dash or a slash (e.g., INV/001 or 2025-001). Along with this, the date on which the invoice is issued must also be clearly mentioned.
Businesses that aren't registered for GST don't need to give regular (non-tax) invoices – but it's good practice to give one. By law, you must still give customers a receipt if the goods or services were over $75 or they ask for one.
Here are the essential components you must include:
If your GST turnover is below the $75,000 threshold, you may choose to register. But if you do, regardless of your turnover, you must: include GST in the price of most goods and services you sell. claim GST credits for most business purchases you make.
No, a GST-unregistered person cannot generate e-invoice as e-invoicing is mandatory only for registered taxable persons and applies to B2B transactions with GST-registered persons.
But what happens when the Supplier is charging you GST when they aren't actually registered to collect GST? You may pay them the extra 10% on their invoice but you are not entitled to claim that credit back from the ATO. If it has already been claimed, you may have to refund it to the ATO at a later date.
You're considered a small supplier as long as your gross revenue remains less than $30,000 over any 4 consecutive calendar quarters. This means you're not required to register for GST/HST.
To register a proprietorship firm without GST in India, you need to follow these steps:
In India, failing to obtain GST registration when required can lead to severe penalties. According to Section 122 of the CGST Act, any taxable person who fails to register for GST must pay a penalty of ₹10,000 or the amount of tax evaded, whichever is higher.
For sellers not registered under GST, it's necessary to possess an enrollment ID or UIN for the registration process. If you haven't obtained your Enrolment ID or UIN yet, you can apply for it here and proceed to register on Meesho.
GST invoices must include invoice number, date, customer and supplier GSTIN, place of supply, and detailed item descriptions. For unregistered recipients with invoice value over Rs. 50,000, additional recipient details are mandatory.
Invoices and VAT numbers if you're not registered for VAT
VAT numbers are only given to businesses that have actually registered for VAT, so if your business isn't VAT registered, it's perfectly fine to send invoices that don't include a VAT number.
Create clean invoice without applying GST in a few seconds
As there is no federal mandate for e-Invoicing, there are currently no specific penalties for non-compliance. However, in states where e-Invoicing is required for B2G transactions, failure to comply could result in delays in payment or rejection of invoices.
GST Invoice Format and Mandatory Details It Must Include
The invoice number and the date of the invoice. Name, address, and GSTIN of the supplier. Name, address, and GSTIN of the recipient (if registered)
Small businesses in Australia who turn over less than $75,000 per year don't have to pay GST. If you're a registered not-for-profit, you also don't have to pay GST as long as your turnover is less than $150,000. If you run a taxi service or are an uber driver, for example, you must always pay GST, regardless of income.
If you're registered for GST, your invoices should be called 'tax invoice'. If you're not registered for GST, your invoices should not include the words 'tax invoice' – you must issue standard invoices.
You have to start charging GST/HST on the supply that made you exceed $30,000. You exceed the $30,000 threshold 1 over the previous four (or fewer) consecutive calendar quarters (but not in a single calendar quarter).
Here are some of the primary and most common errors made by enterprises, and this is how you can fix them as well.
Any person or entity who is not registered in the GST system but intends to transport or move goods above Rs. 50,000 valuation is eligible to use form ENR-03 for generating an enrolment number. This number is then used to generate e-way bills instead of using recipients' GSTIN.
The invoice should contain description, quantity and value & such other prescribed particulars under rule 46 of CGST Rules, 2017. An invoice or a bill of supply need not be issued if the value of the supply is less than Rs. 200/- subject to specified conditions. Under GST a tax invoice is an important document.