GST
Daily consolidated invoice for small sales below ₹200
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Facts
Rule 46 says a tax invoice is not needed for a supply under ₹200 to an unregistered buyer who does not ask for one. You issue one consolidated tax invoice for all such sales at the close of each day.
Provisions and law
- Rule 46, CGST Rules 2017Tax invoice contents, including a consecutive serial number of up to 16 characters, unique for a financial year
- Sec 31, CGST Act 2017When and how a tax invoice and other documents must be issued
Analysis
A tea stall with 300 sales of ₹30 each can issue one consolidated invoice for ₹9,000 at day end. The consolidated invoice still needs a number in your series. If a customer asks for a bill, give one.
Conclusion
- Keep a daily record of small sales.
- At day end, issue one consolidated invoice for them.
- Number it in your series.
- Report it in GSTR-1 under B2C.
A Savvy can do this for you
Invoice series, numbering and document summary (GSTR-1 Table 13)
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