Answer

1. F

   Facts

   A UPI screenshot is proof of payment, not an invoice. For registered sellers, the bill or invoice is still required, subject to the small value relief.

2. P

   Provisions and law

   • Rule 46, CGST Rules 2017Contents of a tax invoice and the rule for small value supplies to unregistered buyers
   • Sec 31, CGST Act 2017Tax invoice to be issued for supplies
3. A

   Analysis

   Sec 31 and Rule 46 require a tax invoice, or a consolidated daily invoice for small walk-in sales under ₹200. Example: a mobile accessories shop selling a ₹1,500 charger by UPI must issue an invoice; a ₹150 sale to a walk-in customer can go into the daily consolidated invoice if no bill is asked. Write the payment mode on the bill to help reconciliation.

4. C

   Conclusion

   1. 1Issue a bill for each sale, or use the daily consolidated invoice for eligible small sales.
   2. 2Note UPI as the payment mode on the bill.
   3. 3Keep the bill number with the UPI transaction ID for large sales.
   4. 4Enter it in the daily register.

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