Outward supplies under GST, Goods and Services Tax - GST

[Aitha RajyaLakshmi]

Sir,

It is stated that the Outward supplies of less that ₹ 2.5Lacs need not be uploaded line item wise and can be uploaded consolidated. if this is the case how can the invoice missed if any can be traced by the dealer who purchased the Goods for an amount of below ₹ 2.5 Lacs?

Posts / Replies

[YAGAY AND SUN]

Line item wise means, Tariff Heading wise. Support if Invoice has value of 8.00 Lacs and it has two difference tariff headings then this invoice will be recorded two times but tariff heading wise. Now, suppose that if there are three invoice of 1.00 lacs each having 3 different tariff headings each then only each invoice would be uploaded separately in the return forms but not the tariff heading wise. This way it will be identified easily.

[Ganeshan Kalyani]

Mentioning of HSN is not mandatory for the said limit but invoice details has to be uploaded. Thanks. Difficulties are expected to arise. In my view let us wait for final version. Thanks.

[YAGAY AND SUN]

Yes, we all are incongruently waiting for GST's final version as it will put end on all such speculations and guesses.