Inter-state supply - Who is liable to pay IGST?

Sir, Nice point raised. I think though the law stipulates that the person who does inter-state supplies need to take registration in terms of Section 24, in case he deliberately does not comply the stipulation of getting registration it appears that putting onus of discharging tax on the the recipient seems intended to enforce the tax payment by receiver so that such non-registration should not be beneficial to either parties and consequently forcing registration by the supplier at the insistence of recipient. Further it also appears that even discharge of tax by the recipient do not absolve the supplier from his liability of tax and other penal actions. Not sure how far taxing both supplier and recipient on the same transaction is correct. Please examine.

mallikarjun reddy c 23/08/2017