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Query related to invoice

21 June 2018

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.

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11 Replies

Pravin Purohit (79 Points)
Replied 21 June 2018

If you don't show the amount of cgst and sgst separately in your invoice the purchaser will not be able to claim itc on that bill.
Hence you should derive the amount of gst charged on invoice by doing reverse calculation and then should show the amount of gst separately in your invoice.

Deepak Arora (176 Points)
Replied 21 June 2018

if transaction is B2C then it is possible?

Pravin Purohit (79 Points)
Replied 21 June 2018

If it is b2c than u can show gst amount inclusive

Jatin (Accountant) (3479 Points)
Replied 21 June 2018

No, you can't issue Invoice inclusive of GST even B to C.

You are mandatory required to issue Invoice always charged taxes separately

Deepak Arora (176 Points)
Replied 21 June 2018

I think government should not have any issue if we do the same as there is no impact on payment of GST.

Ashish (Accounts) (54 Points)
Replied 21 June 2018

Dear Deepak, you must show gst bifurcation

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 22 June 2018

No, As per section 31 CGST Act , Tax Invoice cannot be Issue Inclusive of GST

Vinod Babu (24191 Points)
Replied 22 June 2018

Yes you must show in tax invoice, the values, CGST SGST or IGST separately.

Deepak Arora (176 Points)
Replied 22 June 2018

thanks to all for ur valuable answer :)

prasad Nilugal ( GST Practitioner & Accounts ) (14183 Points)
Replied 22 June 2018

If you are GST registered then TAX Invoice should be as per the Rule 46 of the CGST rules 2017 . So read rule 46 .

Hardik Lashkari (Content Writer) (3449 Points)
Replied 22 June 2018

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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