Question 20: 

I am mobile repair shop having repair centre of nokia, one plus 5 and Panasonic co. I do repair of mobiles of customers on behalf of nokia, one plus 5 and Panasonic. In the month end i have to raise my bill from said companies for commission as per work done on their behalf. Now the said companies instead of taking my invoice, companies issue invoice on my behalf for commission due to me. Each company put their own invoice no.   Now my question is that whether invoice issued by companies for commission due to me is valid or I have to raise tax invoice for commission due.

Answer:

The receiver of services is required to issue tax invoice only in one case when  the service are received from unregistered person. This invoice is for the purpose of GST only. For financial records/ Book keeping invoice issued by  unregistered person remains valid.

Otherwise if the supplier of service is registered then he has to issue tax invoice & pay tax. (Reply dt. 12/3/2018)