Issue of invoice & Payment voucher in case of reverse charge [Section 31(3) (f) & (g) & rule 52 of CGST Act]

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....tion 9(3) & (4)[within the period as may be prescribed (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27/09/2024) Inserted vide Finance (No. 2) Act, 2024 ] shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both. [Section 31(3)(f)] * "Supplier who is not registered" shall includ....

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....ere an invoice is required to be issued under section 31(3)(g), a registered person may issue a consolidated invoice at the end of a month for supplies covered under section 9(4), the aggregate value of such supplies exceeds ₹ 5,000/- in a day from any or all the suppliers. [Second Proviso to Rule 46 of CGST rules] [ Omitted w.e.f. 01.11.2024 Vide N.No. 20/2024 dated 08.10.2024 ] * Issue o....