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 rk21759@gmail.com 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.