Multiple payment & single gst bill, Goods and Services Tax - GST

[Roshan Hemrajani]

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 invoice at the end of day, for total received amount via upi?

Thanks

Posts / Replies

[Sadanand Bulbule]

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 issue a consolidated tax invoice in respect of all such supplies,mostly B2C, via UPI payments at the close of each day.