invoice under reverse charge mechanism

madam what is the logic behind this

first we are paying tax under rcm, then we are taking input for the same,

kindly explain the same

There is no logic except that the Govt wanted to get money from unregistered business through the registered companies.

After some times, registered dealer will stop buying from unregistered due to the compliancea and shift to registered dealer.

In that case Unregistered busineeses will be forced to get registered ,, there by govt objective has been achieved..

can i have a draft format of such consolidated bill

naresh lakhani

There is no formar for Invoice in GST rather it should have the 16 characteristics mentioned in Sec.31.

You can prepare one invoice for all unregistered purchases with Rate wise (HSN wise)

Behind This Concept 

Price of Goods & Service should be same 

Whether Received from Registered & Unregistered

mam if i sale to 10 differ unregisterd dealer ..then i have to issue 10 differ consolidate bill.. pls tell me

Logically ,

GST wants to know whether the RCM charged tax is paid and then only legally you are allowed to take credit , hence no blame on the Govt. it is policy

LIke wise you are filing income tax return and if there is any refund will the I.T refund you automatically without actual payment it is like this , however

even IT return is not accepted without making any payment 

TDS deducted if not paid to our account , if there is any refund , no such thing will happen .