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    <title>Outward supplies under GST</title>
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    <description>The GST return framework allows consolidated upload of low-value outward supplies while requiring tariff-heading level reporting when a single invoice contains multiple tariff headings. Multiple low-value invoices with differing tariff headings may be uploaded as separate invoice entries rather than by tariff heading. Invoice upload is required even when HSN is not mandatory for supplies below the threshold, raising traceability and reconciliation concerns until final return formats are issued.</description>
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      <description>The GST return framework allows consolidated upload of low-value outward supplies while requiring tariff-heading level reporting when a single invoice contains multiple tariff headings. Multiple low-value invoices with differing tariff headings may be uploaded as separate invoice entries rather than by tariff heading. Invoice upload is required even when HSN is not mandatory for supplies below the threshold, raising traceability and reconciliation concerns until final return formats are issued.</description>
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      <law>GST</law>
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