Invoice Number Of Supplies From Unregistered Suppliers GSTR-2(4B)

[CAPurnima Bothra]

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	Place Of Supply	Supply Type	Rate
Ramesh Traders	1006	12-Aug-17	10000.00	29-Karnataka	Inter State	12.00
Shyam Paints	1007	13-Aug-17	20000.00	12-Arunachal Pradesh	Inter State	5.00

Thanks & Regards,

Purnima Bothra.

[Rajagopalan Ranganathan]

Madam,

According to Section 31 (f) & (g) of CGST Act, 2017-

"a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 (reverse Charge) shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both."

"a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the 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.

[CAPurnima Bothra]

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 suppliers".

[Rajagopalan Ranganathan]

Madam,

At column 4 GSTR-2 asks for details of Invoice No., date and value as mentioned in the invoice issued by the supplier. It is not asking for consolidated invoice issued by the recipient. The second proviso to rule 46 of CGST Rules, 2017 talks about invoice to be issued by the recipient of goods/services.

AI Summary

Consolidated self-invoice for reverse-charge supplies permitted in limited cases; supplier-wise invoice details still required in GSTR-2. Registered recipients liable to pay tax under the reverse charge mechanism must issue an invoice and payment voucher for supplies received from unregistered suppliers; a proviso permits issuing a consolidated monthly invoice in limited circumstances where daily aggregates exceed a prescribed threshold. GSTR-2's supplier-wise columns request the invoice number, date and value as shown in the supplier's invoice, not the recipient's consolidated self-invoice, requiring reconciliation between issuance obligations and return reporting format.