Our assessee is a Tractor Dealer of New Holland Company and take GST Credit from purchases of Tractors. Some time customer replace his old tractor to our Dealer means dealer purchased in URD from Customer and sale new tractor to same Customer. Pl suggest the Gst provision. Can we claim total GST Credit or about URD purchase GST??

Reply— 

GST invoice is necessary to claim GST credit, as unregistered person will not raise tax invoice, credit cannot be claimed.