Consolidated invoice

225 views 5 replies
can small retailers prepare a one consolidated invoice for the day under GST law?
Replies (5)
yes you can raise a one consolidated invoice in a day.
But condition apply that all sales are done to only unregistered dealer / person.
it can be done
good clarification and information
As per Rule 46 of CGST Act :
Consolidated invoice can be issued when following conditions fulfilled:
1. Goods & Services supplied to Recepient less then 200/-
2. The Recepient is not Registered person
3. The Recepient does not require such Invoice.
Agree with Pankaj Sir's view
good clarification and information


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