Single invoice or multiple invoice

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..... Single invoice or multiple invoice
Query (Issue) Started By: - Rajesh kumar Dated:- 3-9-2018 Last Reply Date:- 4-9-2018 Goods and Services Tax - GST
Got 3 Replies
GST
R/s I am dealer of electronic goods. I sell the invertor with battery to consumer. This is a mixed supply. My question is that can i make a single invoice and pay highest rate of gst on both product or make a multiple .....

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..... invoice for both products for different rate of taxes. Which is valid as per gst law? Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 2 (74) of CGST Act, 2017 ""mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not cons .....

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..... titute a composite supply; Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately." Therefore if you supply i .....

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..... nverter and battery separately you can raise separate invoices and pay gst accordingly. If you supply inverter along with battery for a single price then you can issue a single invoice and pay gst at the rate prescribed for inverter or battery which ever is highest. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Rajagopalan. Reply By CASusheel Gupta: The Reply: Inve .....

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..... rtor and battery both can be priced separately. Mixed supply is attracted when there is single price of both the items. If in single invoice, both can be priced separately and respective rates can be applied. Thanks and Regards CA Susheel Kumar Gupta
Discussion Forum - Knowledge Sharing .....

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