Gst rate - consolidated invoice

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One can issue consolidated invoice for all transactions of value lesser than Rs. 200. In that respect, - At what rate GST is to be charged, in case goods sold attracts different rates (for eg. in case of kirana shops)
Replies (3)
yes you can... for e.g. if you sell 5 items for 1 customer and in 5 items 2 attracts different tax rate all you need to do is mention the tax rate and tax amount for each item... like

Item name rate CGST @ SGST @ total tax amt total

at the end mention the Total amount of the item (without tax) then total CGST amount then total SGST amount and lastly total net amount / payable amount.
it'll be like the Invoice shown in below mentioned address link.

https://www.knowyourgst.com/article/gst-invoice-format-excel-pdf-22/

yeah it is possible for a single invoice but say if during a day i sold goods to 30 customers of value less than Rs. 200 and then at the end of day, i issue a consolidated invoice.

How such consolidated invoice needs to be bifurcated with different rates ?

{As per recent notification, 

Where the value of invoice is less than Rs 200 and the recipient is an unregistered, registered taxpayer, he or she can issue an aggregate invoice for such multiple invoices on a daily basis.

For example, you may have issued 3 invoices in a day of Rs.80, Rs90 and Rs120. In such a case you can issue a single invoice, totaling to Rs290, to be called an aggregate invoice.}

 

 

 

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