Outward supplies under GST

[Asked by Guest]

Sir,

It is stated that the Outward supplies of less that ₹ 2.5Lacs need not be uploaded line item wise and can be uploaded consolidated. if this is the case how can the invoice missed if any can be traced by the dealer who purchased the Goods for an amount of below ₹ 2.5 Lacs?

AI Summary

Outward supplies reporting: consolidated upload permitted for low-value sales, but invoice upload and traceability obligations remain.
The GST return framework allows consolidated upload of low-value outward supplies while requiring tariff-heading level reporting when a single invoice contains multiple tariff headings. Multiple low-value invoices with differing tariff headings may be uploaded as separate invoice entries rather than by tariff heading. Invoice upload is required even when HSN is not mandatory for supplies below the threshold, raising traceability and reconciliation concerns until final return formats are issued.