Rules to issue single Tax Invoice in GST for all B2C supplies in a day

By | August 15, 2018
(Last Updated On: August 15, 2018)

Rules to issue Single Tax Invoice for all B2C supplies in a day

We are running a Chemist. We prepare more than 250 bills in a day. At the end of day we make single Sale entry of all the 250 Invoices in our books as all sales are B2C (Business to Customers) .

We upload only final Invoice prepared at the end of the day in GSTR 1

. It is a very time consuming & tedious job to make entries of all the Invoices in accounting system.  Can we make such single Invoice giving reference of all the 250 Invoices prepared in a day?

Answer  :
Thus

  • you can make single Tax Invoice for all B2C supplies in a day if value of Goods / Services supplied  to each customer  is less than two hundred rupees and
  • you can upload this invoice in GSTR 1 as  – B2C separate uploading is only if single bill exceeds Rs 2.50 lakhs in inter state transaction.

 

Section 31 of CGST Act 2017

(3) Notwithstanding anything contained in sub-sections (1) and (2)—

(b)a registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;

 

Rule 46 of CGST Rules 2017

Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,—

(a)the recipient is not a registered person; and
(b)the recipient does not require such invoice, and

shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.

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