Invoice Number Of Supplies From Unregistered Suppliers GSTR-2(4B)
Query (Issue) Started By: – CAPurnima Bothra Dated:- 22-10-2017 Last Reply Date:- 23-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
As per GST notification, single consolidated self-invoice can be issued at the month end for supplies received from unregistered suppliers.Hence, I asked all my clients to prepare the single self-invoice and pay GST under RCM accordingly.But now in the offline utility of GSTR-2, they are asking supplier wise detail in case of unregistered supply.
Mentioned below is the screenshot of the same.Now does this mean I have to issue self-invoice for each n every unregistered purchase.how is it possible in case of small exp like tea
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vices or both."
"a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier."
Except these provisions, there is no provision to issue single consolidated self-invoice. Please check up the provisions of law.
Reply By CAPurnima Bothra:
The Reply:
Dear Sir,
Firstly I m sorry I wrote as per notification but it is as per Rule 46 read with sec 31(3)(f). Chapter-6-Tax-InvoiceCredit-and-Debit-Notes-Rules-(Rule-46-to-56)/.The proviso states:
"Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at
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