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Cumulative Invoicing

11 September 2017

Can I make an Cumulative Invoice at the end of the day under one invoice no. for all cash sales made during the day to customers (unregistered) ?

or

Require to make different Invoice for Each Cash Sale Made to Customer ?

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8 Replies

Dinesh Reddy (138 Points)
Replied 11 September 2017

Yes you have to make individual invoice for every cash sale made in a single day. In GSTR-1 return you have to give the number of invoices those are been issued to customers. So it is a best practice to do like this only.

2 Like

Amit Agarwal (34 Points)
Replied 12 September 2017

And if my per Bill Cash Sale is less than 200/- then can I make Cumulative Invoice at the end of the day for all Cash Sales below 200/-

Mubarak R momin (CMA) (145 Points)
Replied 12 September 2017

Aggregate Invoice

If the value of multiple invoices is less than Rs. 200 and the buyer is unregistered, the seller can issue an aggregate or bulk invoice for the multiple invoices on a daily basis.

For example, you may have issued 3 invoices in a day of Rs.80, Rs.90 and Rs. 120. In such a case, you can issue a single invoice, totaling to Rs290, to be called an aggregate invoice.

1 Like

Amit Agarwal (34 Points)
Replied 12 September 2017

One More Doubt Sirji -

If I pay 5 times in a day freight to transporter on Goods Purchased and my per Bilty amount is less than 750/- , then do i have to pay GST under Reverse Charge ?

Amit Agarwal (34 Points)
Replied 12 September 2017

One More Doubt Sirji -

If I pay 5 times in a day freight to transporter on Goods Purchased and my per Bilty amount is less than 750/- , then do i have to pay GST under Reverse Charge ?

Mubarak R momin (CMA) (145 Points)
Replied 12 September 2017

i think RCM will not be applied as for GTA services per day limit is not there its applied for particular transaction only

Amit Agarwal (34 Points)
Replied 12 September 2017

Yeah I Agree Per day 5000/- limit is not there for GTA but Rs. 750/- limit is there.

I just want to know if my per bilty amount in a day is below 750/- do I have to pay GST under RCM ?