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Single invoice with two different GST rates

06 August 2017

Single invoice with two different GST rates, how to enter in GSTR-1 return? Offline utility is showing error as duplicate invoice.
During so many seminars it was told that single invoice can show different GST rates for different items. Whether GSTN IT system has taken care of such transactions?

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16 Replies

RAMESH D MODI (Proprietor) (4869 Points)
Replied 06 August 2017

if so u will have to wait for modification

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NARENDRA (ACCOUNTS MANAGER) (2081 Points)
Replied 06 August 2017

BETTER TO MAKE 2 DIFFERENT INVOICES IF POSSIBLE...........

Pakshal (ca student) (110 Points)
Replied 06 August 2017

Yes. You can have single invoice for more than 1 items having different GST Rates.

sujit nayak (A.M (F)) (32 Points)
Replied 07 September 2017

I faced similar situation. While filing GSTR1 for one of my clients, who is a wholeseller of having many HSN codes. The spread sheet that was extracted from the application, where single invoice having multiple items & multiple tax rates; we considered the same invoice number and invoice value as it is for all three line items. For Ex: Invoice # 001 having total Invoice value of Rs.10,000 with three different rate of items, i.e. 12% for Rs.2,000,18% for Rs.4,000 and 28% for Rs.4,000. We mentioned invoice # 001 and Invoice value Rs.10,000 for all three items with their respective taxable value in B2B section. While uploading the GSTR1 in to the GST portal, the system only considered one line item and removed two others as duplicate invoice details. That means the application is developed in such a way that only takes into consideration the invoice number as reference and excludes other details of the row. In consequence, there is a mismatch of total taxable value and tax on it. Really needs to be fixed.

sujit nayak (A.M (F)) (32 Points)
Replied 07 September 2017

For small organizations or the organization dealing with less number of items and volume for them it is possible. Think about an organization where thousands of entries to be made on a daily basis and that is kazilion for a month...I believe for them that will be really a big problem.

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Ankush Dhuri (41 Points)
Replied 07 September 2017

You have to add manually such invoices, system allows.

sujit nayak (A.M (F)) (32 Points)
Replied 08 September 2017

I did check it previously and it works. But do u think practically possible for those type of clients, where thousands of records are there in a month. Just take an example of Big Bazar (Future group)...

Additionaly, if you see the spread sheet attached in the zip folder available for downloading the off line tool, the spread sheet contains few data for example. The invoice number A1003 (if not wrong) in BTB section, there are two different tax rate and the invoice numbers are same along with invoice value. Does Govt. really mean that we need to upload the excel spread sheet and manually we will edit for each invoice befor generating the .json file. If that is so then grt job done by Infy.

maruthiramg (student) (204 Points)
Replied 09 December 2017

Out of 5 line items in an Invoice (having different GST rates), only the first one is being uploaded in the offline tool. Rest 4 have to be added manually by clicking on edit option in offline tool on the respective Invoice. But when we see video tutorial in GST it nicely shows even those Invoices are getting uploaded. This is really a serious problem.

maruthiramg (student) (204 Points)
Replied 11 December 2017

Here is the solution, Invoice value has to be modified as given below

This method will not work
GSTIN/UIN of Recipient	Invoice Number	Invoice date	Invoice Value	Place Of Supply	Reverse Charge	Invoice Type	Rate	Taxable Value	Cess Amount
37XXXXXXXXXXX1Z1	0001	01-08-2017	118	37-Andhra Pradesh	N	Regular	18	100
37XXXXXXXXXXX1Z1	0001	01-08-2017	256	37-Andhra Pradesh	N	Regular	28	200
37XXXXXXXXXXX1Z2	0002	02-08-2017	354	37-Andhra Pradesh	N	Regular	18	300
37XXXXXXXXXXX1Z2	0002	02-08-2017	512	37-Andhra Pradesh	N	Regular	28	400

This method will work
GSTIN/UIN of Recipient	Invoice Number	Invoice date	Invoice Value	Place Of Supply	Reverse Charge	Invoice Type	Rate	Taxable Value	Cess Amount
37XXXXXXXXXXX1Z1	0001	01-08-2017	374	37-Andhra Pradesh	N	Regular	18	100
37XXXXXXXXXXX1Z1	0001	01-08-2017	374	37-Andhra Pradesh	N	Regular	28	200
37XXXXXXXXXXX1Z2	0002	02-08-2017	866	37-Andhra Pradesh	N	Regular	18	300
37XXXXXXXXXXX1Z2	0002	02-08-2017	866	37-Andhra Pradesh	N	Regular	28	400

2 Like

T.V.Srinivas (STUDENT AND TAX CONSULTANT(PART TIME)) (123 Points)
Replied 15 January 2018

sir does it works?

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Thatchana moorthy (Accountant) (27 Points)
Replied 06 August 2018

Originally posted by : maruthiramg
	Here is the solution, Invoice value has to be modified as given below This method will not work GSTIN/UIN of Recipient Invoice Number Invoice date Invoice Value Place Of Supply Reverse Charge Invoice Type Rate Taxable Value Cess Amount 37XXXXXXXXXXX1Z1 0001 01-08-2017 118 37-Andhra Pradesh N Regular 18 100 37XXXXXXXXXXX1Z1 0001 01-08-2017 256 37-Andhra Pradesh N Regular 28 200 37XXXXXXXXXXX1Z2 0002 02-08-2017 354 37-Andhra Pradesh N Regular 18 300 37XXXXXXXXXXX1Z2 0002 02-08-2017 512 37-Andhra Pradesh N Regular 28 400 This method will work GSTIN/UIN of Recipient Invoice Number Invoice date Invoice Value Place Of Supply Reverse Charge Invoice Type Rate Taxable Value Cess Amount 37XXXXXXXXXXX1Z1 0001 01-08-2017 374 37-Andhra Pradesh N Regular 18 100 37XXXXXXXXXXX1Z1 0001 01-08-2017 374 37-Andhra Pradesh N Regular 28 200 37XXXXXXXXXXX1Z2 0002 02-08-2017 866 37-Andhra Pradesh N Regular 18 300 37XXXXXXXXXXX1Z2 0002 02-08-2017 866 37-Andhra Pradesh N Regular 28 400