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

Issue Id: - 119730
Dated: 16-3-2025
By:- Roshan Hemrajani

Multiple payment & single gst bill


  • Contents

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

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1 Dated: 16-3-2025
By:- 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.


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