in case of normal scheme can we issue invoice inclusive of GST i.e by leaving the column of CGST and SGST blank and by indicated on invoice that it is inclusive of CGST and SGST.
in case of normal scheme can we issue invoice inclusive of GST i.e by leaving the column of CGST and SGST blank and by indicated on invoice that it is inclusive of CGST and SGST.
If you are GST registered then TAX Invoice should be as per the Rule 46 of the CGST rules 2017 . So read rule 46 .
According to the invoice rules under GST act, tax invoice to be issued by the registered person shall include following particulars -
a)...
b)...
c)...
k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess)
l) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess)
Hence, a taxable person, irrespective of whether or not he is supplying the goods or services to business (B2B) or consumer (B2C), has to issue a tax invoice showing the rate and amount of taxes separately.
I hope I could answer your query.
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