ISSUE OF GST INVOICE FOR TAXABLE AND EXEMPTED GOODS

[KERAGODEGOPALARAO ANANTHARAO]

ONE OF MY CLIENT IS DEALING IN TAXABLE AS WELL AS EXEMPTED GOODS.

THERE ARE TWO TYPE OF CUSTOMERS:-

1. WHO PURCHASES TAXABLE AS WELL EXEMPTED GOODS.

2. WHO PURCHASES ONLY TAXABLE GOODS

3.WHO PURCHASES EXEMPTED GOODS.

CAN OUR CLIENT ISSUE SEPARATE INVOICES FOR TAXABLE GOODS AND SEPARATE INVOICE FOR EXEMPTED GOODS?

KINDLY CALRIFY SIR

[Ganeshan Kalyani]

Sir, yes your client has to issue 'Tax Invoice' for supply taxable goods and 'Bill of Supply' for exempted goods.

[KASTURI SETHI]

Yes. GST law is very much clear on this issue. See Section 31(2)(c) of CGST Act read with C.B.E. & C. Flyer No. 13, dated 1-1-2018. I agree with Sh.Ganeshan Kalyani Ji.

[KERAGODEGOPALARAO ANANTHARAO]

thank you so much sir

[YAGAY andSUN]

E Way Bill will also accompanied with the Goods depending on the threshold limit.

AI Summary

Separate invoicing for taxable and exempt supplies: issue tax invoice for taxable goods and bill of supply for exempt goods. Supplies comprising taxable and exempt goods must be documented with distinct transactional documents: a Tax Invoice for taxable supplies and a Bill of Supply for exempt supplies. Authorities (Section 31(2)(c) CGST and CBEC guidance) support issuing separate documents rather than a combined invoice. Suppliers must classify items correctly, apply appropriate invoicing particulars for taxable supplies, issue bills of supply for exempt items, and determine whether an E-way Bill is required for movement of goods under the applicable threshold.