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regarding bill book

GST REGN (40 Points)

24 December 2018

I would like to know what bill book we required our some products are tax free and some taxable in this case tax invoice required or bill of supply pls suggest us

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pritesh (CA Final student) (7101 Points)
Replied 24 December 2018

As per Notification No. 45/2017 – Central Tax dated 13th October 2017

If a registered person is supplying taxable as well as exempted goods/ services to an unregistered person, then he can issue a single “invoice-cum-bill of supply” for all such supplies.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 24 December 2018

Yes as per Rule 46A , CGST , "Invoice cum bill of Supply" can be issued if taxable & exempted goods supplied to Un-registered person. As its optional so better to maintain just one bill book & issue Tax Invoice

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