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

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.