17 September 2021
Dear Mr Sharma,
When a customer ask for a Pucca Bill, the shopkeeper has to show that sale as part of his turnover for Goods & Services Tax (GST). Thus, he will charge CGST and SGST on it if the sale is within State. If the sale is outside State then he will charge IGST (integrated tax). But if he is not giving pucca will and is only giving a kacchi parchi ( as it is called in local language) then he cannot collect tax as the Government cannot trace that sale for GST purpose. Therefore, this illegally collected amount will go to shop keepers pocket. This is a fraud with the Government and is a punishable offence. Regards
Shubham Bhardwaj (Advocate) District & Session Court, Chandigarh
Punjab & Haryana High Court, at Chandigarh
Disclaimer:- Opinion is only for guidance.