Multiple payment & single gst bill

[Roshan Hemrajani]

I have firm with gst number deals in electronic spare parts in retail.

For example if i am getting 20 payments from different 20 customer via upi payment & customer is not asking for gst invoice. Can i raise single invoice at the end of day, for total received amount via upi?

Thanks

[Sadanand Bulbule]

Refer the following Rule 46 of the CGST Rules

(a) the recipient is not a registered person; and

(b) the recipient does not require such invoice, and

shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.

So you have to issue a consolidated tax invoice in respect of all such supplies, mostly B2C, via UPI payments at the close of each day.

[Ganeshan Kalyani]

Sir, rule 46 also refer to sec 31(3)(b) -  a registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;

the above provision states that value of supply should be less than 250 rupees.

[Shilpi Jain]

Single consolidated invoice only if per invoice value does not exceed Rs. 200.

[KALLESHAMURTHY MURTHY K.N.]

Dear Sir,

In my view, a tax invoice is to be raised for each payment received for the supply of goods where the value is more than Rs. 200-00 whether the recipient requires the invoice or not. 

AI Summary

Consolidated tax invoice requirement: aggregate daily small B2C UPI receipts into one invoice when recipient is unregistered and declines invoice. A registered supplier may issue a consolidated tax invoice at the close of each day for all supplies to recipients who are not registered and who do not require an invoice, enabling aggregation of multiple B2C UPI transactions; the forum discussion also notes a separate low-value supply threshold that may permit omission of individual invoices, with participants citing differing figures for that threshold.