Shimla, August 17
The Excise and Taxation Department has taken a serious view of the fact that many registered firms are not supplying goods to small firms on the pretext that such these do not have GSTIN number.
Such action is contrary to the provisions of the GST law and registered firm should supply materials to unregistered ones, a spokesman of the department said here today.
He said a registered firms was required to charge same tax irrespective of the registration status of the recipient. — TNS