Goods and Services Tax – Started By: – CAPurnima Bothra – Dated:- 22-10-2017 Last Replied Date:- 23-10-2017 – 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/stationery?Request you to provide some solution. Supplier Name Invoice Number Invoice date Invoice Value Pla
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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-Invoice-Credit-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 the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the supp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =