TaxTMI 
TaxTMI 
Multiple payment & single gst bill
X X X X Extracts X X X X
X X X X Extracts X X X X
....ultiple payment & single gst bill<br> Query (Issue) Started By: - Roshan Hemrajani Dated:- 16-3-2025 Last Reply Date:- 22-4-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... invoice at the end of day, for total received amount via upi? Thanks Reply By Sadanand Bulbule: The Reply: 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 issu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e a consolidated tax invoice in respect of all such supplies, mostly B2C, via UPI payments at the close of each day. Reply By Ganeshan Kalyani: The Reply: 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 pres....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cribed; the above provision states that value of supply should be less than 250 rupees. Reply By Shilpi Jain: The Reply: Single consolidated invoice only if per invoice value does not exceed Rs. 200. Reply By KALLESHAMURTHY MURTHY: The Reply: 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he recipient requires the invoice or not. <br> Discussion Forum - Knowledge Sharing ....