Taxable supply & exempted supply in same invoice

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ravi (Querist)

01 November 2017 I have made a invoice having taxable supply of Rs.1000+gst and exempted supply for Rs.400 to a taxable person, Pls guide me:

1. Can I make such Invoice?

2. If yes, then in GSTR-1 in which sheet it will come?

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

01 November 2017 1. Yes you can make it... 2. You can show it in B2B .....

RAJA P M

RAJA P M (Expert)

02 November 2017 1. As per rule it's not allowed. Also it's allowed tax collect as which is highest tax rate that is applying all other items.... 2. above 1st is not available...

ravi

ravi (Querist)

02 November 2017 Thank's for Reply CA Rashmi Gandhi,
Pls also clearify B2B in GSTR-1 Stand for Taxable supply only to taxable person, in above question there is tax exempted supply also for Rs.400/=.
So complete amount will in come in B2B or Taxable part in B2B and Tax exempted part will come in Table No.8, Nil rate, exempted column?
Pls clearify.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

31 October 2026 To a registered buyer issue a tax invoice for the taxable item and a separate bill of supply for the exempt item, since Rule 46A allows a combined invoice-cum-bill of supply only for unregistered recipients; report Rs 1,000 in GSTR-1 Table 4 (B2B) and Rs 400 in Table 8, and the highest-rate rule applies only to a mixed supply sold for one price (Sec 8(b)).

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