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.

AI Summary

GST Forum Debates Monthly Self-Invoicing for Unregistered Suppliers; Rule 46 and GSTR-2 Requirements Discussed A discussion on a GST-related forum addresses the issue of invoicing for supplies from unregistered suppliers. A user inquires whether a single consolidated self-invoice can be issued monthly for such supplies, as per their understanding of GST rules. However, the GSTR-2 utility requires supplier-wise details for unregistered supplies. A respondent clarifies that under the CGST Act, a registered person must issue an invoice for each unregistered supplier transaction. The user references Rule 46, which allows a consolidated invoice if daily supplies exceed a certain value. The respondent reaffirms the need for detailed supplier invoices as per GSTR-2 requirements.