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Consolidated invoice

vaishali pawar (senior accountent) (133 Points)

03 August 2019

can small retailers prepare a one consolidated invoice for the day under GST law?

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5 Replies

Sonam Bansal (137 Points)
Replied 03 August 2019

yes you can raise a one consolidated invoice in a day.
But condition apply that all sales are done to only unregistered dealer / person.
it can be done

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subhagan sreerangam (7040 Points)
Replied 03 August 2019

good clarification and information

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 04 August 2019

As per Rule 46 of CGST Act :
Consolidated invoice can be issued when following conditions fulfilled:
1. Goods & Services supplied to Recepient less then 200/-
2. The Recepient is not Registered person
3. The Recepient does not require such Invoice.