Issue of Payment Voucher

[CAPurnima Bothra]

Dear Sir/Madam,

As per sec 31 of CGST act,a registered person is required to issue payment voucher in case supplies are procured from unregistered vendor.My question in large scale corporates there is abundance of such expenses which are small in amount like tea exp,stationer exp.Will I have to issue payment voucher in each such case?Futher in case of self invoicing under RCM option has been given to prepare monthly consolidated bill;is there any similar relaxation in case of payment voucher.Also what if document series of the payment voucher is not filed in table 13 of GSTR-1.Can I file the same later on or is there any way out?

Looking forward to your reply.

Thanks.

AI Summary

Discussion on Section 31: Are individual vouchers needed for small expenses from unregistered vendors? Explore practical solutions. A forum discussion addresses the requirement under Section 31 of the CGST Act for issuing payment vouchers when procuring supplies from unregistered vendors. A user queries whether small expenses, like tea or stationery, require individual vouchers if daily expenses exceed 5,000. Respondents clarify that while individual vouchers are technically required, a consolidated daily voucher could be a practical solution. Additionally, concerns are raised about filing the document series in GSTR-1, with suggestions that it can be filed later or consolidated at the end of the day.