Who are Unregistered Dealers in GST


We know that Registration Limit in GST is 40 lacs (for goods) and 20 lacs (for services)

Those persons having small business or profession and whose turnover is less than 40 lacs /20 lacs need not get themselves Registered in GST

Since they are not registered in GST, they cannot charge GST on Bill


What are Different Sales of Unregistered Dealer


Unregistered Dealer can sell to Ordinary Customer

In this case, no GST is payable by either buyer or seller


Unregistered Dealer can sell to Registered Person in GST



Till 12 Oct 2017

Exemption in Case of Services Upto 5000 per day
Government has issued Notification 8/2017
As per this Notification
Local Purchases upto 5000 per day from all Unregistered Parties are exempt from GST
(This 5000 purchases is combination of Purchases from All Parties Combined
Interstate Purchases are not covered here)
Summary 5000 limit is per day not per bill

From 13 Oct 207
Revers Charge from Unregistered Dealer has been exempted from 13 Oct 2017



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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.