Consolidate bill

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MALAY DAS (Querist)
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04 April 2017 Respected sir/madam
what is consolidate bill of supply in GST? are their is any format? advice thanks.........

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Guest (Expert)

10 April 2017 Consolidated bill of supply means where amount of bill amount is less than 200 and the person to whom the bill is to issued is unregistered and does not want the bill then the supplier has on option to issue consolidated bill of supply at the end of each day(i.e total value of all transaction with the said recipient in that particular day) .

The bill of supply can be issued by person under composition scheme or engaged in supply of exempted goods or services.