Following is a illustration of a Pharmacy Retail Invoice
Format 1 is without rounding the Tax Amount but GST Return permits only 2 decimal place for SGST/CGST/IGST
Format 2 is after rounding the Tax Amount
Which format should be used for GST Invoice ?
Format 1 : Without rounding the Tax Amt
| GST 12% | |||||||
| No | Item Name | Qty | Unit | Rate | Net_Amt | Tax Amt | Gross Amt |
| 1 | Dart | 2 | Tab | 0.30 | 0.60 | 0.0720 | 0.6720 |
| 2 | Ranitidine | 5 | Tab | 0.46 | 2.30 | 0.2760 | 2.5760 |
| 3 | Omeprazole 20 mg | 2 | Tab | 0.78 | 1.56 | 0.1872 | 1.7472 |
| 4 | Hall’s Honey-Lemon | 1 | Tab | 0.10 | 0.10 | 0.0120 | 0.1120 |
| 0.5472 | 5.1072 | ||||||
| Format 2 | After rounding the Tax Amt | ||||||
| GST 12% | |||||||
| No | Item Name | Qty | Unit | Rate | Net_Amt | Tax Amt (Rounded) | Gross Amt |
| 1 | Dart | 2 | Tab | 0.30 | 0.60 | 0.07 | 0.67 |
| 2 | Ranitidine | 5 | Tab | 0.46 | 2.30 | 0.28 | 2.58 |
| 3 | Omeprazole 20 mg | 2 | Tab | 0.78 | 1.56 | 0.19 | 1.75 |
| 4 | Hall’s Honey-Lemon | 1 | Tab | 0.10 | 0.10 | 0.01 | 0.11 |
| 0.55 | 5.11 |
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