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

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.