18 December 2017
In the case of Retails shop there is Maximum amount of Sale are cash and very small amount so it piratical impossible to Shop Owner to issued each invoice for each customer
How to maintenance book for Filling GST Returns.
Can it maintenance one invoice for One day Sales .
19 December 2017
As per Rule 46 of the CGST Rules a consolidated tax invoice may be issued for day sales where the recipient is an unregistered person and does not require a tax invoice.