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

Invoice treatment for mixed supplies: issue separate tax invoice and bill of supply; report taxable and exempt parts separately. For supplies to a registered recipient that include both taxable and exempt services, issue separate documents: a tax invoice for the taxable component and a bill of supply for the exempt component. The invoice cum bill provision applies to unregistered recipients and therefore is not applicable here. In GST returns, report the taxable outward supplies in the B2B/outward taxable supplies section and record the exempt supplies in the exempt supplies section so each component is shown in the appropriate return tables.