sale under Rs. 200

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If I sale 100 water bottle of rs. 100 to unregistered party in a day per person we have to generate cumulative invoice of rs 10000. my question is shall we charge GST from customer without providing invoice or do we apply reverse charge.
Replies (5)
if you are Registered person as per gst act, then you have to charge gst on the invoice value as your per day sale is above 5000 to unregistered person.

if you are in composition scheme then you doesn't have to charge gst on your invoice value.

So in short i recommend to charge gst on 100 rupees invoice to each and every individual person
but in sec 31(3)(b) it is written that u don't have to raise invoice under rs 200 if u are selling to unregistered party..
but in sec 31(3)(b) it is written that u don't have to raise invoice under rs 200 if u are selling to unregistered party..
you said that you have to generate CUMULATIVE
invoice of 10000 .
so as per law, You can charge gst to unregistered person

i advice that you charge gst to unregistered person
and show it in your return of gstr 1

As it is cash sale you can show the sale in Gstr-1 in section B2Cl. But you have to charge GST

 


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