Invoice number of supplies from unregistered suppliers gstr2

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Purnima

Professional

289 Points Joined July 2015

As per GST notification, single consolidated self-invoice can be issued at the month end for supplies received from unregistered suppliers.Hence, most of the taxpayer has prepared the single self-invoice and paid GST under RCM accordingly.But now in the offline utility of GSTR-2, supplier wise detail has been asked for in case of unregistered supply.

Mentioned below is the screenshot of the same.Now does this mean I have to issue self-invoice for each n every unregistered purchase.how is it possible in case of small exp like tea/stationery?Request you to provide some solution.

Supplier Name	Invoice Number	Invoice date	Invoice Value	Place Of Supply	Supply Type	Rate
Ramesh Traders	1006	12-Aug-17	10000.00	29-Karnataka	Inter State	12.00
Shyam Paints	1007	13-Aug-17	20000.00	12-Arunachal Pradesh	Inter State	5.00

Thanks & Regards,

Purnima.

Replies (4)

BASANT KHARKWAL

8 Points Joined October 2017

make consolidated invoices on daily basis for similar time of expenses..

CA Altamush Zafar

GST Consultant

15986 Points Joined March 2013

Can you show me a notification where it was stated you can make a consolidated invoice??
At the most you can do consolidation for each unregistered supplier

BASANT KHARKWAL

8 Points Joined October 2017

Types of Invoices under GST

Tax Invoice (Sec 31 (1) & (2)) – Rule 46 (Taxable Supply)
Export Invoice (Sec 31 (1) & (2)) – Rule 46 (Zero Rated Supply)
Revised Invoice sec 31(3)(a) - Rule 53 (For newly registered)
Bill of Supply sec 31(3)(c) - Rule 49 (Exempt Supplies or in case of composition dealer)
Receipt Voucher sec 31(3)(d) – Rule 50 (In case of receipt of advance payment)
Refund Voucher – Sec 31(3)(e) – Rule 51
Self-Invoice (RCM) – Sec 31(3) (f) – Rule 46
Payment Voucher (RCM) – Sec 31(3) (g) Rule 52
Revised Invoice – Sec 31(3)(a) – Rule 53
Debit / Credit Note – Sec 34 – Rule 53
Consolidated Revised Invoice- Rule 53(2)
Self-invoicing under section 31(3)(f) of CGST act 2017

As per Sec 31(3) (f), a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 (Reverse Charge Mechanism) shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both.