Supplier under GST

The definition

Section 2(105) defines supplier, in relation to any goods or services or both, as the person supplying them, and it includes an agent acting as such on behalf of the supplier in relation to the goods or services supplied.

Under the forward charge, the supplier is liable to pay GST. Under reverse charge, the recipient pays instead, but the person is still the supplier for other purposes such as reporting and documentation.

Supplier duties

• Issue a tax invoice or bill of supply within the time in Section 31 and Rule 47.
• Register on crossing the threshold or where registration is compulsory.
• Report outward supplies in GSTR-1 or IFF on time, so the buyer's GSTR-2B is correct.
• Pay the tax in GSTR-3B; buyers' credit depends on it through Section 16(2)(c) and Rule 37A.
• Issue credit and debit notes correctly and report them.
• Generate e-invoices and e-way bills where required.

Choosing reliable suppliers

Your credit depends on your supplier's compliance. Before onboarding, check GSTIN status and filing history on the portal. Keep e-way bills, transport records and payment proof, since officers increasingly deny credit where a supplier is found non-existent and there is no evidence of actual movement of goods.

Get it handled for you

Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.