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Cash bill under gst

siddharath (1) (115 Points)

06 July 2017

Can we make cash invoice without mentioning name and address of purchaser under gst.

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6 Replies

upasana gupta (Finance Professional) (3931 Points)
Replied 06 July 2017

No under gst should folloe the proper billing format and you should use the invoice having all relevant details given by CBEC which are:

1. Name, address and GSTIN of the supplier
2. Tax invoice number (it must be generated consecutively and each tax invoice will have a unique number for that financial year)
3. Date of issue
4. If the buyer (recipient) is registered then the name, address and GSTIN of the recipient
5. If the recipient is not registered AND the value is more than Rs. 50,000 then the invoice should carry:
i. name and address of the recipient,
ii. address of delivery,
iii. state name and state code
6. HSN or accounting code of services
7. Descripttion of the goods/services
8. Quantity of goods (number) and unit (metre, kg etc.)
9. Total value of supply of goods/services
10. Taxable value of supply after adjusting any discount
11. Applicable rate of GST
(Rates of CGST, SGST, IGST, UTGST and cess clearly mentioned)
12. Amount of tax
(With breakup of amounts of CGST, SGST, IGST, UTGST and cess)
13. Place of supply and name of destination state for inter-state sales
14. Delivery address if it is different from the place of supply
15. Whether GST is payable on reverse charge basis
16. Signature of the supplier

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siddharath (1) (115 Points)
Replied 06 July 2017

Pls tell sinerio if buyer is non registered and bill is less than 50000. In this case can I make invoice just mentioning cash sales in name column of buyer

Sardar Store (3 Points)
Replied 06 July 2017

plz tell weather retail sale to customer of other state will with igst or sgst and cgst

Mukesh KUMAR (ACCOUNTANT) (115 Points)
Replied 06 July 2017

with igst

Pawan Kumar Sharma (5 Points)
Replied 22 July 2017

No, name and address should be mention on that particular bill.

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Manish Rankawat (2 Points)
Replied 23 December 2017

I purchased an car and dealer issue me an bill with gst. It is possible that dealer change rates in his data base after few days as i am consumer and i am not cross tally this invoice amount??