Q. 689 One GST registered person purchased certain taxable goods for self consumption paid GST and not taken ITC. After 2-3 years he wanted to sell that goods without use to a registered person. 1. Will GST require to be charged on it ? 2. What will be documents / process for movement of goods Under which section this transaction is covered for reporting ?

Ans. Since the above transaction is covered under “supply” as per section 7 of the CGST Act, therefore tax is to be levied.