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TAX INVOICE SECTION 31

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DEEPAK MANGWANIYA

9 Points Posted on 07 June 2021

IS CONSOLIDATED REVISE TAX INVOICE ISSUE IN CASE OF INTRA STATE SUPPLIES WHEN VALUE OF SUPPLY EXCEEDS 250000

Replies (3)

Quick Summary

This discussion clarifies the rules around issuing consolidated revised tax invoices in GST. It's generally applicable for inter-state supplies exceeding ₹250,000. For intra-state supplies, a consolidated revised invoice may not be issued, and revised invoices can typically be issued within 30 days of the registration certificate date.

CA. Sourav Sarkar

Chartered Accountant

24588 Points Posted on 07 June 2021

Consolidated revised tax invoice should be issued when there is inter state supply value exceeds 250000 rupees. But in case of intra state supply consolidated revised tax invoice may not be issued