consolidated bill

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can we raise one consolidated invoice at the end of day in case of B2C transaction?
Replies (2)

Yes,Refering to invoice Section 31 Of CGST ACT, 2017 ,Further as per rules of invoice , a registered person shall not issue tax invoice if the value of the goods or services or both is less than two hundred rupees

Subject to conditions namely

1) the recipient is not registered and

2) the recipient doer not require such invoice .

if above two conditions are statified than only consolidated invoice shall be issued at the close of the day.

thanku sir


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