https://www.taxtmi.com/forum/issue?id=112831 A registered person must issue a payment voucher when making payment under the reverse charge mechanism to an unregistered supplier, but a statutory exemption excludes central tax liability for intra state supplies from unregistered suppliers where the aggregate value received in a day does not exceed a prescribed daily threshold. Practitioners on the forum advise preparing a consolidated end of day payment voucher for numerous small payments. The discussion notes an unresolved procedural issue about reporting the payment voucher document series in the sales return after the return has been filed. en-us Sun, 17 Sep 2017 12:23:47 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112831 A registered person must issue a payment voucher when making payment under the reverse charge mechanism to an unregistered supplier, but a statutory exemption excludes central tax liability for intra state supplies from unregistered suppliers where the aggregate value received in a day does not exceed a prescribed daily threshold. Practitioners on the forum advise preparing a consolidated end of day payment voucher for numerous small payments. The discussion notes an unresolved procedural issue about reporting the payment voucher document series in the sales return after the return has been filed. Discussion-Forum GST Sun, 17 Sep 2017 12:23:47 +0530 https://www.taxtmi.com/forum/issue?id=112831