TMI BlogInvoice Number Of Supplies From Unregistered Suppliers GSTR-2(4B)X X X X Extracts X X X X X X X X Extracts X X X X ..... As per GST notification, single consolidated self-invoice can be issued at the month end for supplies received from unregistered suppliers.Hence, I asked all my clients to prepare the single self-invoice and pay GST under RCM accordingly.But now in the offline utility of GSTR-2, they are asking supplier wise detail in case of unregistered supply. Mentioned below is the screenshot of the same.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w does this mean I have to issue self-invoice for each n every unregistered purchase.how is it possible in case of small exp like tea/stationery?Request you to provide some solution. Supplier Name Invoice Number Invoice date Invoice Value Place Of Supply Supply Type Rate Ramesh Traders 1006 12-Aug-17 10000.00 29-Karnatak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Inter State 12.00 Shyam Paints 1007 13-Aug-17 20000.00 12-Arunachal Pradesh Inter State 5.00 Thanks Regards, Purnima Bothra. - Reply By Rajagopalan Ranganathan - The Reply = Madam, According to Section 31 (f) (g) of CGST Act, 2017 - a registered person who is liable to pay tax under sub-section (3) or sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (4) of section 9 (reverse Charge) 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. a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier. Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept these provisions, there is no provision to issue single consolidated self-invoice. Please check up the provisions of law. - Reply By CAPurnima Bothra - The Reply = Dear Sir, Firstly I m sorry I wrote as per notification but it is as per Rule 46 read with sec 31(3)(f) . Chapter-6-Tax-Invoice--Credit-and-Debit-Notes-Rules-(Rule-46-to-56)/ .The proviso states: Provided further that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where an invoice is required to be issued under clause (f) of sub-section (3) of section 31 , a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9 , the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers . - Reply By Rajagopalan Ranganathan - The Reply = Madam, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At column 4 GSTR-2 asks for details of Invoice No., date and value as mentioned in the invoice issued by the supplier . It is not asking for consolidated invoice issued by the recipient . The second proviso to rule 46 of CGST Rules, 2017 talks about invoice to be issued by the recipient of goods/services. - Invoice Number Of Supplies From Unregistered Suppliers GSTR-2(4B) - Quer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Started By: - CAPurnima Bothra Dated:- 22-10-2017 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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