WHAT TYPE OF INVOICES BY REGISTERED PERSON TO REGISTERED PERSON WHEN DEAL IN BOTH EXEMPTED AND TAXABLE SERVICES

[Ramesh Kothari]

We are are GST registered Ocean Freight Broker and provide services Taxable and exempted service Taxable service consist shipping line and ocean freight is exempted service but a trade practice we are receiving and issuing Taxable invoices for both services is it correct way to issue invoices in terms of GST further in GSTR-1 when issue single taxable invoice for both exempt & Taxable can all figure shown in B2B outward supply or also provide the figure in exempted supply as shown in return format need expert advise on this issue mail [email protected] mob 7058366741

[KASTURI SETHI]

You can issue single invoice. Invoice-cum-bill of supply can be issued in terms of Rule 46 A of CGST Rules, 2017.

[Ganeshan Kalyani]

Sir, I agree with the views of Sri Kasturi Sir. In GSTR-1 the taxable part of the supply should be shown in table 4 and the exempt part of the supply be shown in table 8.

[KASTURI SETHI]

In continuation of my reply above, Rule 46 A talks of supply to an unregistered person whereas you are supplying to registered person. So separate invoices for both supplies are required to be issued.

[YAGAY andSUN]

Bill of Supply is an appropriate document which will be issued in this matter. We endorse the replies of our experts.

AI Summary

Ocean Freight Broker Advised on Invoicing Under GST: Rule 46A and GSTR-1 Reporting for Taxable and Exempt Services A registered ocean freight broker dealing in both taxable and exempt services inquired about the correct invoicing method under GST regulations. The broker currently issues taxable invoices for both service types and seeks guidance on GSTR-1 reporting. Experts advised that a single invoice-cum-bill of supply can be issued under Rule 46A of the CGST Rules, 2017. However, separate invoices are needed when supplying to registered persons. In GSTR-1, taxable supplies should be reported in table 4 and exempt supplies in table 8. A bill of supply is recommended for exempt services.